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} + ], + "schema_version": 1, + "thresholds": { + "numerical_floor_gbp": 1000000.0, + "numerical_relative": 0.01, + "zero_gbp": 0.5 + } +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/DIFF.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/DIFF.md new file mode 100644 index 0000000..9cb0e4f --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/DIFF.md @@ -0,0 +1,402 @@ +# Release diff: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` → `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +Movements of the event replay between two certified releases. Flags are investigation prompts, not verdicts; ratio bins are descriptive. + +A numerical flag means the move exceeds max(£1m, 1% of the larger magnitude). Structural, coverage, mapping, support, inertness and construction flags are raised regardless of size. A year supported on one side only is a support flag, not coverage. + +## Executions + +| Field | Base | Head | +|---|---|---| +| certified_dataset_sha256 | `f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833` | `5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6` | +| data_bundle | `populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` | `policyengine-uk-data-1.58.0` | +| policyengine_core_version | `3.27.1` | `3.33.0` | +| policyengine_uk_version | `2.89.2` | `2.125.1` | +| policyengine_version | `5.0.2` | `6.2.6` | +| variant_id | `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` | `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` | + +## Flags by event + +| Event | Supported years (base → head) | numerical | structural | coverage | mapping | support | inertness | construction | +|---|---|---:|---:|---:|---:|---:|---:|---:| +| autumn_budget_2024 | 2024–2029 → 2024–2029 | 84 | 0 | 0 | 0 | 0 | 0 | 6 | +| autumn_statement_2023 | 2023–2028 → 2024–2028 | 97 | 5 | 0 | 0 | 18 | 0 | 0 | +| spring_budget_2023 | 2023–2027 → 2024–2027 | 24 | 0 | 0 | 0 | 5 | 0 | 0 | +| spring_budget_2024 | 2023–2028 → 2024–2028 | 75 | 10 | 0 | 0 | 11 | 0 | 0 | +| spring_statement_2025 | 2024–2029 → 2024–2029 | 24 | 0 | 0 | 0 | 0 | 0 | 0 | +| **all** | | 304 | 15 | 0 | 0 | 34 | 0 | 6 | + +## Flagged movements + +Showing 200 of 308 rows with a flag other than support, rows without a numerical change first, then by absolute change. £m, positive = gain to the Exchequer. + +| Event | Measure | CY | Level | Key | Base | Head | Change | Flags | +|---|---|---:|---|---|---:|---:|---:|---| +| spring_budget_2023 | pension_annual_allowance_package | 2027 | source_row | obr_pmd_nov2025:10235:fbb8ccda250b78e9 | -6,456.5 | -3,451.1 | 3,005.3 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2027 | measure_year | total | -6,456.5 | -3,451.1 | 3,005.3 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2027 | head | income_tax | -6,456.5 | -3,451.1 | 3,005.3 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2026 | source_row | obr_pmd_nov2025:10234:7fb22cdd33e49932 | -6,040.7 | -3,279.4 | 2,761.3 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2026 | measure_year | total | -6,040.7 | -3,279.4 | 2,761.3 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2026 | head | income_tax | -6,040.7 | -3,279.4 | 2,761.3 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2029 | source_row | obr_pmd_nov2025:11687:f738e039412d9872 | 5,273.8 | 2,678.8 | -2,595.0 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2029 | measure_year | total | 5,273.8 | 2,678.8 | -2,595.0 | numerical, construction | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2029 | head | capital_gains_tax | 5,273.8 | 2,678.8 | -2,595.0 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2028 | source_row | obr_pmd_nov2025:11686:9ceb140875d859b8 | 5,113.0 | 2,590.3 | -2,522.6 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2028 | measure_year | total | 5,113.0 | 2,590.3 | -2,522.6 | numerical, construction | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2028 | head | capital_gains_tax | 5,113.0 | 2,590.3 | -2,522.6 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2027 | source_row | obr_pmd_nov2025:11685:440412b0fb8c6e2d | 4,952.4 | 2,502.0 | -2,450.4 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2027 | measure_year | total | 4,952.4 | 2,502.0 | -2,450.4 | numerical, construction | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2027 | head | capital_gains_tax | 4,952.4 | 2,502.0 | -2,450.4 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2026 | source_row | obr_pmd_nov2025:11684:0d39628e9b763f67 | 4,793.6 | 2,414.6 | -2,379.0 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2026 | measure_year | total | 4,793.6 | 2,414.6 | -2,379.0 | numerical, construction | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2026 | head | capital_gains_tax | 4,793.6 | 2,414.6 | -2,379.0 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2025 | source_row | obr_pmd_nov2025:10233:f9cad5be5ec138c8 | -5,395.1 | -3,047.4 | 2,347.7 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2025 | measure_year | total | -5,395.1 | -3,047.4 | 2,347.7 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2025 | head | income_tax | -5,395.1 | -3,047.4 | 2,347.7 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2025 | source_row | obr_pmd_nov2025:11683:b9096ecd110093bf | 4,655.3 | 2,337.8 | -2,317.5 | numerical | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2025 | measure_year | total | 4,655.3 | 2,337.8 | -2,317.5 | numerical, construction | +| autumn_budget_2024 | capital_gains_main_rates_and_reliefs | 2025 | head | capital_gains_tax | 4,655.3 | 2,337.8 | -2,317.5 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2024 | source_row | obr_pmd_nov2025:10232:aa24b205227c35bd | -4,297.5 | -2,781.3 | 1,516.2 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2024 | measure_year | total | -4,297.5 | -2,781.3 | 1,516.2 | numerical | +| spring_budget_2023 | pension_annual_allowance_package | 2024 | head | income_tax | -4,297.5 | -2,781.3 | 1,516.2 | numerical | +| autumn_budget_2024 | employer_nics_package | 2029 | source_row | obr_pmd_nov2025:11669:1cedd72c387ad84b | -9,404.1 | -8,130.8 | 1,273.3 | numerical | +| autumn_budget_2024 | employer_nics_package | 2029 | head | income_tax | -9,404.1 | -8,130.8 | 1,273.3 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2028 | source_row | obr_pmd_nov2025:21634:ff94f5b54b89d1ee | -859.8 | -2,025.5 | -1,165.6 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2028 | measure_year | total | -859.8 | -2,025.5 | -1,165.6 | numerical | +| autumn_budget_2024 | employer_nics_package | 2029 | measure_year | total | 16,744.7 | 17,902.8 | 1,158.1 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2024 | source_row | obr_pmd_nov2025:21630:bf9643f47e057983 | -584.6 | -1,736.6 | -1,152.0 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2024 | measure_year | total | -584.6 | -1,736.6 | -1,152.0 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2027 | source_row | obr_pmd_nov2025:21633:5ce95c1559b8bc39 | -859.1 | -2,004.7 | -1,145.7 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2027 | measure_year | total | -859.1 | -2,004.7 | -1,145.7 | numerical | +| autumn_budget_2024 | employer_nics_package | 2027 | source_row | obr_pmd_nov2025:11667:35345df3785dfdea | -8,784.0 | -7,662.6 | 1,121.4 | numerical | +| autumn_budget_2024 | employer_nics_package | 2027 | head | income_tax | -8,784.0 | -7,662.6 | 1,121.4 | numerical | +| autumn_budget_2024 | employer_nics_package | 2028 | source_row | obr_pmd_nov2025:11668:a076a7d6b3992e7c | -8,988.4 | -7,867.6 | 1,120.9 | numerical | +| autumn_budget_2024 | employer_nics_package | 2028 | head | income_tax | -8,988.4 | -7,867.6 | 1,120.9 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2025 | source_row | obr_pmd_nov2025:21631:75b9415771e2e20c | -799.8 | -1,916.1 | -1,116.3 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2025 | measure_year | total | -799.8 | -1,916.1 | -1,116.3 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2026 | source_row | obr_pmd_nov2025:21632:353c5d3f922bfc89 | -833.7 | -1,946.3 | -1,112.6 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2026 | measure_year | total | -833.7 | -1,946.3 | -1,112.6 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2028 | head | universal_credit | -773.2 | -1,843.0 | -1,069.8 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2027 | head | universal_credit | -775.5 | -1,828.4 | -1,052.9 | numerical | +| autumn_budget_2024 | employer_nics_package | 2026 | source_row | obr_pmd_nov2025:11666:e4413c7487d85ddf | -8,507.7 | -7,456.0 | 1,051.7 | numerical | +| autumn_budget_2024 | employer_nics_package | 2026 | head | income_tax | -8,507.7 | -7,456.0 | 1,051.7 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2024 | head | universal_credit | -549.0 | -1,594.4 | -1,045.3 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2025 | head | universal_credit | -725.2 | -1,759.5 | -1,034.3 | numerical | +| autumn_statement_2023 | lha_reset_to_30th_percentile | 2026 | head | universal_credit | -754.6 | -1,783.0 | -1,028.4 | numerical | +| autumn_budget_2024 | employer_nics_package | 2025 | source_row | obr_pmd_nov2025:11665:72598886f546ef8c | -8,163.5 | -7,167.0 | 996.5 | numerical | +| autumn_budget_2024 | employer_nics_package | 2025 | head | income_tax | -8,163.5 | -7,167.0 | 996.5 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2027 | measure_year | total | -1,326.9 | -421.2 | 905.7 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2027 | source_row | obr_pmd_nov2025:10600:d0828a5bfb537ca4 | -1,338.8 | -461.7 | 877.2 | numerical | +| autumn_budget_2024 | employer_nics_package | 2027 | measure_year | total | 16,422.5 | 17,298.2 | 875.7 | numerical | +| autumn_budget_2024 | employer_nics_package | 2028 | measure_year | total | 16,629.9 | 17,485.9 | 856.0 | numerical | +| autumn_budget_2024 | employer_nics_package | 2026 | measure_year | total | 16,246.7 | 17,077.9 | 831.2 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2028 | source_row | obr_pmd_nov2025:11620:5446e6157f4ef4ec | 1,354.9 | 2,176.6 | 821.8 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2028 | measure_year | total | 1,354.9 | 2,176.6 | 821.8 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2028 | head | private_school_vat | 1,354.9 | 2,176.6 | 821.8 | numerical | +| autumn_budget_2024 | employer_nics_package | 2025 | measure_year | total | 16,011.3 | 16,827.1 | 815.8 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2027 | head | ni_class_4 | -786.8 | 0.0 | 786.8 | numerical, structural | +| autumn_budget_2024 | private_school_vat_20pct | 2029 | source_row | obr_pmd_nov2025:11621:8bf103a18fecf781 | 1,388.0 | 2,166.5 | 778.5 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2029 | measure_year | total | 1,388.0 | 2,166.5 | 778.5 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2029 | head | private_school_vat | 1,388.0 | 2,166.5 | 778.5 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2027 | source_row | obr_pmd_nov2025:11619:8726edda9aa7b020 | 1,323.0 | 2,065.8 | 742.8 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2027 | measure_year | total | 1,323.0 | 2,065.8 | 742.8 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2027 | head | private_school_vat | 1,323.0 | 2,065.8 | 742.8 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2026 | source_row | obr_pmd_nov2025:11618:ad4256274cc146d3 | 1,292.3 | 2,022.8 | 730.5 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2026 | measure_year | total | 1,292.3 | 2,022.8 | 730.5 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2026 | head | private_school_vat | 1,292.3 | 2,022.8 | 730.5 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2029 | source_row | obr_pmd_nov2025:23320:4c41d84635ed82ad | 626.6 | 1,354.9 | 728.3 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2029 | measure_year | total | 626.6 | 1,354.9 | 728.3 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2029 | head | universal_credit | 626.6 | 1,354.9 | 728.3 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2025 | source_row | obr_pmd_nov2025:11617:414a87b10621e433 | 1,258.4 | 1,972.7 | 714.3 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2025 | measure_year | total | 1,258.4 | 1,972.7 | 714.3 | numerical | +| autumn_budget_2024 | private_school_vat_20pct | 2025 | head | private_school_vat | 1,258.4 | 1,972.7 | 714.3 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2028 | source_row | obr_pmd_nov2025:23319:c6ce8500db20415e | 436.3 | 1,088.2 | 651.9 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2028 | measure_year | total | 436.3 | 1,088.2 | 651.9 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2028 | head | universal_credit | 436.3 | 1,088.2 | 651.9 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2024 | source_row | obr_pmd_nov2025:10987:0f254c98c34bc660 | -1,491.8 | -885.0 | 606.8 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2024 | head | income_tax | -1,491.8 | -885.0 | 606.8 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2028 | measure_year | total | -1,042.6 | -436.4 | 606.2 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2028 | source_row | obr_pmd_nov2025:10991:11a476b01436c0db | -1,972.0 | -1,371.9 | 600.1 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2028 | head | income_tax | -1,972.0 | -1,371.9 | 600.1 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2028 | source_row | obr_pmd_nov2025:10601:756ded1466aa84b3 | -1,054.6 | -477.6 | 577.0 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2027 | source_row | obr_pmd_nov2025:23318:dcc529f309fec572 | 338.6 | 904.9 | 566.4 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2027 | measure_year | total | 338.6 | 904.9 | 566.4 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2027 | head | universal_credit | 338.6 | 904.9 | 566.4 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2028 | measure_year | total | -1,247.2 | -688.8 | 558.4 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2027 | source_row | obr_pmd_nov2025:10990:e86af1dbeb4da64e | -1,844.2 | -1,288.4 | 555.8 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2027 | head | income_tax | -1,844.2 | -1,288.4 | 555.8 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2025 | source_row | obr_pmd_nov2025:10988:6a33f7863750611c | -1,592.8 | -1,037.8 | 555.0 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2025 | head | income_tax | -1,592.8 | -1,037.8 | 555.0 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2027 | measure_year | total | -1,199.2 | -649.4 | 549.8 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2026 | source_row | obr_pmd_nov2025:10989:43638ad22300c9c3 | -1,720.6 | -1,172.3 | 548.4 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2026 | head | income_tax | -1,720.6 | -1,172.3 | 548.4 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2026 | measure_year | total | -1,152.5 | -611.5 | 541.0 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2025 | measure_year | total | -1,117.2 | -580.6 | 536.6 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2024 | measure_year | total | -1,101.8 | -573.0 | 528.8 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2028 | source_row | obr_pmd_nov2025:10979:3e84f55a7dc5bd63 | -1,263.9 | -737.5 | 526.4 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2028 | head | ni_class_4 | -1,263.9 | -737.5 | 526.4 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2027 | source_row | obr_pmd_nov2025:10978:58862ededbda2b44 | -1,215.5 | -695.7 | 519.7 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2027 | head | ni_class_4 | -1,215.5 | -695.7 | 519.7 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2026 | source_row | obr_pmd_nov2025:10977:57eced9fbf6bab3b | -1,167.9 | -654.2 | 513.7 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2026 | head | ni_class_4 | -1,167.9 | -654.2 | 513.7 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2025 | source_row | obr_pmd_nov2025:10976:230199453880fc45 | -1,129.9 | -620.9 | 509.0 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2025 | head | ni_class_4 | -1,129.9 | -620.9 | 509.0 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2024 | source_row | obr_pmd_nov2025:10975:497e18b9ba827fa3 | -1,114.8 | -609.3 | 505.5 | numerical | +| spring_budget_2024 | class_4_self_employed_nics_main_rate_cut_2pp | 2024 | head | ni_class_4 | -1,114.8 | -609.3 | 505.5 | numerical | +| autumn_statement_2023 | class_2_self_employed_nics_abolition | 2028 | head | ni_class_4 | -495.9 | 0.0 | 495.9 | numerical, structural | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2026 | source_row | obr_pmd_nov2025:23317:1b983354102bb14d | 264.1 | 746.1 | 482.0 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2026 | measure_year | total | 264.1 | 746.1 | 482.0 | numerical | +| spring_statement_2025 | uc_health_element_freeze_and_new_claimant_cut | 2026 | head | universal_credit | 264.1 | 746.1 | 482.0 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2024 | measure_year | total | -10,996.3 | -10,518.8 | 477.5 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2024 | measure_year | total | -10,996.3 | -10,518.8 | 477.5 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2025 | measure_year | total | -11,591.5 | -11,190.4 | 401.1 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2025 | measure_year | total | -11,591.5 | -11,190.4 | 401.1 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2028 | source_row | obr_pmd_nov2025:22210:0ea61ade0bedb0f5 | 0.0 | -366.9 | -366.9 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2028 | head | child_benefit | -0.0 | -366.9 | -366.9 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2024 | measure_year | total | -1,491.8 | -1,158.4 | 333.4 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2028 | source_row | obr_pmd_nov2025:23337:31f0f1693e3bba3c | -414.3 | -746.1 | -331.8 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2028 | measure_year | total | -414.3 | -746.1 | -331.8 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2028 | head | universal_credit | -414.3 | -746.1 | -331.8 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2029 | source_row | obr_pmd_nov2025:23338:27e34c93a163b4f0 | -421.9 | -753.3 | -331.4 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2029 | measure_year | total | -421.9 | -753.3 | -331.4 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2029 | head | universal_credit | -421.9 | -753.3 | -331.4 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2027 | source_row | obr_pmd_nov2025:23336:5d8fea1a1f3c86d6 | -409.5 | -731.5 | -322.0 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2027 | measure_year | total | -409.5 | -731.5 | -322.0 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2027 | head | universal_credit | -409.5 | -731.5 | -322.0 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2024 | head | ni_class_1_employee | -11,086.5 | -10,764.5 | 322.0 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2024 | head | ni_class_1_employee | -11,086.5 | -10,764.5 | 322.0 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2027 | source_row | obr_pmd_nov2025:22209:71f606ed0f936afe | 0.0 | -321.2 | -321.2 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2027 | head | child_benefit | -0.0 | -321.2 | -321.2 | numerical, structural | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2026 | measure_year | total | -11,965.4 | -11,644.5 | 320.9 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2026 | measure_year | total | -11,965.4 | -11,644.5 | 320.9 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2024 | source_row | obr_pmd_nov2025:10549:7322b894d39fa3ec | -11,082.5 | -10,762.0 | 320.5 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2024 | source_row | obr_pmd_nov2025:10957:34718787787f7089 | -11,082.5 | -10,762.0 | 320.5 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2026 | source_row | obr_pmd_nov2025:23335:7e9f9d66b5194ff6 | -403.7 | -720.9 | -317.2 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2026 | measure_year | total | -403.7 | -720.9 | -317.2 | numerical | +| spring_statement_2025 | uc_standard_allowance_above_inflation | 2026 | head | universal_credit | -403.7 | -720.9 | -317.2 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2026 | source_row | obr_pmd_nov2025:22208:6c19f800730945b5 | 0.0 | -301.6 | -301.6 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2026 | head | child_benefit | -0.0 | -301.6 | -301.6 | numerical, structural | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2028 | measure_year | total | -12,554.1 | -12,257.7 | 296.4 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2028 | measure_year | total | -12,554.1 | -12,257.7 | 296.4 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2028 | measure_year | total | -623.0 | -343.8 | 279.2 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2025 | source_row | obr_pmd_nov2025:22207:01b31afdbe23dae6 | 0.0 | -277.8 | -277.8 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2025 | head | child_benefit | -0.0 | -277.8 | -277.8 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2025 | measure_year | total | -1,592.8 | -1,315.5 | 277.2 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2027 | measure_year | total | -598.9 | -324.8 | 274.1 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2027 | measure_year | total | -12,246.8 | -11,972.8 | 274.1 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2027 | measure_year | total | -12,246.8 | -11,972.8 | 274.1 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2024 | source_row | obr_pmd_nov2025:22206:49a0caec037600d2 | 0.0 | -273.4 | -273.4 | numerical, structural | +| spring_budget_2024 | hicbc_threshold_and_taper | 2024 | head | child_benefit | -0.0 | -273.4 | -273.4 | numerical, structural | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2026 | measure_year | total | -575.8 | -305.8 | 270.0 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2025 | measure_year | total | -558.3 | -290.5 | 267.9 | numerical | +| autumn_budget_2024 | employer_nics_package | 2028 | source_row | obr_pmd_nov2025:11674:6dd4d473c559cbea | 25,618.3 | 25,353.4 | -264.9 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2024 | measure_year | total | -550.7 | -286.8 | 263.9 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2028 | source_row | obr_pmd_nov2025:10577:55cd081c955ca847 | -631.3 | -368.0 | 263.2 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2028 | head | ni_class_4 | -631.3 | -368.0 | 263.2 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2027 | source_row | obr_pmd_nov2025:10576:033898ebb4865f78 | -607.0 | -347.6 | 259.4 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2027 | head | ni_class_4 | -607.0 | -347.6 | 259.4 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2026 | source_row | obr_pmd_nov2025:10575:e617707f9625fbba | -583.5 | -327.2 | 256.3 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2026 | head | ni_class_4 | -583.5 | -327.2 | 256.3 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2025 | source_row | obr_pmd_nov2025:10574:46d6b72964d38975 | -564.7 | -310.6 | 254.1 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2025 | head | ni_class_4 | -564.7 | -310.6 | 254.1 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2024 | source_row | obr_pmd_nov2025:10573:22a57b73322dcf42 | -557.2 | -304.8 | 252.3 | numerical | +| autumn_statement_2023 | class_4_self_employed_nics_main_rate_cut_1p | 2024 | head | ni_class_4 | -557.2 | -304.8 | 252.3 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2026 | measure_year | total | -1,720.6 | -1,473.9 | 246.7 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2027 | source_row | obr_pmd_nov2025:20836:76beca3818ed1fe1 | -2.1 | -241.9 | -239.8 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2027 | measure_year | total | -2.1 | -241.9 | -239.8 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2027 | head | universal_credit | -2.1 | -241.9 | -239.8 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2027 | measure_year | total | -1,844.2 | -1,609.7 | 234.5 | numerical | +| spring_budget_2024 | hicbc_threshold_and_taper | 2028 | measure_year | total | -1,972.0 | -1,738.8 | 233.2 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2026 | source_row | obr_pmd_nov2025:20835:1e730fccbdf4c015 | -1.9 | -232.6 | -230.7 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2026 | measure_year | total | -1.9 | -232.6 | -230.7 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2026 | head | universal_credit | -1.9 | -232.6 | -230.7 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2025 | head | ni_class_1_employee | -11,689.4 | -11,461.4 | 228.0 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2025 | head | ni_class_1_employee | -11,689.4 | -11,461.4 | 228.0 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2025 | source_row | obr_pmd_nov2025:20834:e0b34fcdbf83f61a | -1.7 | -228.9 | -227.1 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2025 | measure_year | total | -1.7 | -228.9 | -227.1 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2025 | head | universal_credit | -1.7 | -228.9 | -227.1 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2025 | source_row | obr_pmd_nov2025:10550:68081ae97974ee1e | -11,685.8 | -11,458.8 | 227.0 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2025 | source_row | obr_pmd_nov2025:10958:c7a912de7a1a9114 | -11,685.8 | -11,458.8 | 227.0 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2024 | source_row | obr_pmd_nov2025:22853:636080d8aa33dd8e | 1,713.9 | 1,494.9 | -219.0 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2024 | measure_year | total | 1,713.9 | 1,494.9 | -219.0 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2024 | head | winter_fuel_allowance | 1,713.9 | 1,494.9 | -219.0 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2024 | source_row | obr_pmd_nov2025:20833:270c17d92e54dca4 | -1.8 | -218.2 | -216.4 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2024 | measure_year | total | -1.8 | -218.2 | -216.4 | numerical | +| spring_budget_2023 | uc_childcare_cap_increase | 2024 | head | universal_credit | -1.8 | -218.2 | -216.4 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2029 | source_row | obr_pmd_nov2025:22858:6050e74df71edc1c | 453.2 | 241.1 | -212.1 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2029 | measure_year | total | 453.2 | 241.1 | -212.1 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2029 | head | winter_fuel_allowance | 453.2 | 241.1 | -212.1 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2028 | source_row | obr_pmd_nov2025:21466:43674024394e1bc0 | 109.8 | 308.4 | 198.6 | numerical | +| autumn_statement_2023 | class_1_employee_nics_main_rate_cut_2p | 2028 | head | universal_credit | 109.8 | 308.4 | 198.6 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2028 | source_row | obr_pmd_nov2025:22174:b9088212717e5ab4 | 109.8 | 308.4 | 198.6 | numerical | +| spring_budget_2024 | class_1_employee_nics_main_rate_cut_2pp | 2028 | head | universal_credit | 109.8 | 308.4 | 198.6 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2028 | source_row | obr_pmd_nov2025:22857:92bf18d3bd843235 | 417.6 | 226.9 | -190.7 | numerical | +| autumn_budget_2024 | winter_fuel_means_test | 2028 | measure_year | total | 417.6 | 226.9 | -190.7 | numerical | + +## Years supported on one side only + +These rows have no packet; the population of one release cannot supply the year. + +| Event | CY | Level | Rows | +|---|---:|---|---:| +| autumn_statement_2023 | 2023 | measure_year | 4 | +| autumn_statement_2023 | 2023 | source_row | 14 | +| spring_budget_2023 | 2023 | measure_year | 2 | +| spring_budget_2023 | 2023 | source_row | 3 | +| spring_budget_2024 | 2023 | measure_year | 3 | +| spring_budget_2024 | 2023 | source_row | 8 | + +## PE/OBR ratio-bin transitions (source rows on both sides) + +### autumn_budget_2024 + +| Base bin | Head bin | Rows | +|---|---|---:| +| both_zero | both_zero | 2 | +| not_available | not_available | 1101 | +| opposite_sign | opposite_sign | 2 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_0.8_to_1.25 | 5 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_1.25_to_2 | 5 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_0.8_to_1.25 | 1 | +| same_sign_ratio_at_least_2 | same_sign_ratio_at_least_2 | 13 | +| same_sign_ratio_below_0.5 | same_sign_ratio_below_0.5 | 5 | + +### autumn_statement_2023 + +| Base bin | Head bin | Rows | +|---|---|---:| +| both_zero | both_zero | 2 | +| both_zero | not_available | 7 | +| not_available | not_available | 1059 | +| pe_zero | pe_zero | 13 | +| same_sign_ratio_0.5_to_0.8 | same_sign_ratio_1.25_to_2 | 9 | +| same_sign_ratio_0.5_to_0.8 | same_sign_ratio_at_least_2 | 1 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_0.8_to_1.25 | 1 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_at_least_2 | 2 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_0.8_to_1.25 | 9 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_1.25_to_2 | 3 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_at_least_2 | 7 | +| same_sign_ratio_at_least_2 | same_sign_ratio_1.25_to_2 | 2 | +| same_sign_ratio_at_least_2 | same_sign_ratio_at_least_2 | 1 | + +### spring_budget_2023 + +| Base bin | Head bin | Rows | +|---|---|---:| +| not_available | not_available | 1005 | +| pe_zero | not_available | 1 | +| pe_zero | pe_zero | 4 | +| same_sign_ratio_at_least_2 | not_available | 1 | +| same_sign_ratio_at_least_2 | same_sign_ratio_at_least_2 | 4 | +| same_sign_ratio_below_0.5 | not_available | 1 | +| same_sign_ratio_below_0.5 | same_sign_ratio_at_least_2 | 4 | + +### spring_budget_2024 + +| Base bin | Head bin | Rows | +|---|---|---:| +| both_zero | both_zero | 2 | +| both_zero | not_available | 8 | +| not_available | not_available | 768 | +| pe_zero | pe_zero | 8 | +| pe_zero | same_sign_ratio_0.5_to_0.8 | 4 | +| pe_zero | same_sign_ratio_0.8_to_1.25 | 1 | +| same_sign_ratio_0.5_to_0.8 | same_sign_ratio_1.25_to_2 | 4 | +| same_sign_ratio_0.5_to_0.8 | same_sign_ratio_at_least_2 | 1 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_0.8_to_1.25 | 2 | +| same_sign_ratio_0.8_to_1.25 | same_sign_ratio_at_least_2 | 3 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_0.8_to_1.25 | 8 | +| same_sign_ratio_1.25_to_2 | same_sign_ratio_at_least_2 | 2 | +| same_sign_ratio_at_least_2 | same_sign_ratio_at_least_2 | 5 | + +### spring_statement_2025 + +| Base bin | Head bin | Rows | +|---|---|---:| +| both_zero | both_zero | 4 | +| not_available | not_available | 486 | +| same_sign_ratio_0.5_to_0.8 | same_sign_ratio_0.8_to_1.25 | 1 | +| same_sign_ratio_below_0.5 | same_sign_ratio_0.5_to_0.8 | 3 | +| same_sign_ratio_below_0.5 | same_sign_ratio_0.8_to_1.25 | 1 | +| same_sign_ratio_below_0.5 | same_sign_ratio_below_0.5 | 3 | + +## Investigation packets + +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.md) +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.md) +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.md) +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.md) +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.md) +* [autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029](packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.md) +* [autumn_budget_2024__employer_nics_package__2025](packets/autumn_budget_2024__employer_nics_package__2025.md) +* [autumn_budget_2024__employer_nics_package__2026](packets/autumn_budget_2024__employer_nics_package__2026.md) +* [autumn_budget_2024__employer_nics_package__2027](packets/autumn_budget_2024__employer_nics_package__2027.md) +* [autumn_budget_2024__employer_nics_package__2028](packets/autumn_budget_2024__employer_nics_package__2028.md) +* [autumn_budget_2024__employer_nics_package__2029](packets/autumn_budget_2024__employer_nics_package__2029.md) +* [autumn_budget_2024__private_school_vat_20pct__2025](packets/autumn_budget_2024__private_school_vat_20pct__2025.md) +* [autumn_budget_2024__private_school_vat_20pct__2026](packets/autumn_budget_2024__private_school_vat_20pct__2026.md) +* [autumn_budget_2024__private_school_vat_20pct__2027](packets/autumn_budget_2024__private_school_vat_20pct__2027.md) +* [autumn_budget_2024__private_school_vat_20pct__2028](packets/autumn_budget_2024__private_school_vat_20pct__2028.md) +* [autumn_budget_2024__private_school_vat_20pct__2029](packets/autumn_budget_2024__private_school_vat_20pct__2029.md) +* [autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025](packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.md) +* [autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026](packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.md) +* [autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027](packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.md) +* [autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028](packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.md) +* [autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029](packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.md) +* [autumn_budget_2024__winter_fuel_means_test__2024](packets/autumn_budget_2024__winter_fuel_means_test__2024.md) +* [autumn_budget_2024__winter_fuel_means_test__2025](packets/autumn_budget_2024__winter_fuel_means_test__2025.md) +* [autumn_budget_2024__winter_fuel_means_test__2026](packets/autumn_budget_2024__winter_fuel_means_test__2026.md) +* [autumn_budget_2024__winter_fuel_means_test__2027](packets/autumn_budget_2024__winter_fuel_means_test__2027.md) +* [autumn_budget_2024__winter_fuel_means_test__2028](packets/autumn_budget_2024__winter_fuel_means_test__2028.md) +* [autumn_budget_2024__winter_fuel_means_test__2029](packets/autumn_budget_2024__winter_fuel_means_test__2029.md) +* [autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024](packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.md) +* [autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025](packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.md) +* [autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026](packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.md) +* [autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027](packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.md) +* [autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028](packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.md) +* [autumn_statement_2023__class_2_self_employed_nics_abolition__2024](packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.md) +* [autumn_statement_2023__class_2_self_employed_nics_abolition__2025](packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.md) +* [autumn_statement_2023__class_2_self_employed_nics_abolition__2026](packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.md) +* [autumn_statement_2023__class_2_self_employed_nics_abolition__2027](packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.md) +* [autumn_statement_2023__class_2_self_employed_nics_abolition__2028](packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.md) +* [autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024](packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.md) +* [autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025](packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.md) +* [autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026](packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.md) +* [autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027](packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.md) +* [autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028](packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.md) +* [autumn_statement_2023__lha_reset_to_30th_percentile__2024](packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.md) +* [autumn_statement_2023__lha_reset_to_30th_percentile__2025](packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.md) +* [autumn_statement_2023__lha_reset_to_30th_percentile__2026](packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.md) +* [autumn_statement_2023__lha_reset_to_30th_percentile__2027](packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.md) +* [autumn_statement_2023__lha_reset_to_30th_percentile__2028](packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.md) +* [spring_budget_2023__pension_annual_allowance_package__2024](packets/spring_budget_2023__pension_annual_allowance_package__2024.md) +* [spring_budget_2023__pension_annual_allowance_package__2025](packets/spring_budget_2023__pension_annual_allowance_package__2025.md) +* [spring_budget_2023__pension_annual_allowance_package__2026](packets/spring_budget_2023__pension_annual_allowance_package__2026.md) +* [spring_budget_2023__pension_annual_allowance_package__2027](packets/spring_budget_2023__pension_annual_allowance_package__2027.md) +* [spring_budget_2023__uc_childcare_cap_increase__2024](packets/spring_budget_2023__uc_childcare_cap_increase__2024.md) +* [spring_budget_2023__uc_childcare_cap_increase__2025](packets/spring_budget_2023__uc_childcare_cap_increase__2025.md) +* [spring_budget_2023__uc_childcare_cap_increase__2026](packets/spring_budget_2023__uc_childcare_cap_increase__2026.md) +* [spring_budget_2023__uc_childcare_cap_increase__2027](packets/spring_budget_2023__uc_childcare_cap_increase__2027.md) +* [spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024](packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.md) +* [spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025](packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.md) +* [spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026](packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.md) +* [spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027](packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.md) +* [spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028](packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.md) +* [spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024](packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.md) +* [spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025](packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.md) +* [spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026](packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.md) +* [spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027](packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.md) +* [spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028](packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.md) +* [spring_budget_2024__hicbc_threshold_and_taper__2024](packets/spring_budget_2024__hicbc_threshold_and_taper__2024.md) +* [spring_budget_2024__hicbc_threshold_and_taper__2025](packets/spring_budget_2024__hicbc_threshold_and_taper__2025.md) +* [spring_budget_2024__hicbc_threshold_and_taper__2026](packets/spring_budget_2024__hicbc_threshold_and_taper__2026.md) +* [spring_budget_2024__hicbc_threshold_and_taper__2027](packets/spring_budget_2024__hicbc_threshold_and_taper__2027.md) +* [spring_budget_2024__hicbc_threshold_and_taper__2028](packets/spring_budget_2024__hicbc_threshold_and_taper__2028.md) +* [spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026](packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.md) +* [spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027](packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.md) +* [spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028](packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.md) +* [spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029](packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.md) +* [spring_statement_2025__uc_standard_allowance_above_inflation__2026](packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.md) +* [spring_statement_2025__uc_standard_allowance_above_inflation__2027](packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.md) +* [spring_statement_2025__uc_standard_allowance_above_inflation__2028](packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.md) +* [spring_statement_2025__uc_standard_allowance_above_inflation__2029](packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.md) diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.json new file mode 100644 index 0000000..32ede13 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.json @@ -0,0 +1,433 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024.json", + "reform_reform_dict": null, + "sha256": "f5255a6f3c63b7a373a9665927152ba898439ee7ad0a1392ff675d8ef5c7b881" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024.json", + "reform_reform_dict": null, + "sha256": "fba723817c3ae54c242d9e72efce756d125acc0cf0da69d4a577fad0feb01cb5" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "construction" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.2, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.2, + "reform_world": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.1, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.1, + "reform_world": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.2, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.2, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { 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"Capital gains tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11682:73295721bdfdb9e8", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 36706934.78603259, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11688:dcd2e2e6301193f3", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 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"autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 881470.0926138684, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22835:93eff38f9e206ebc", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.additional_rate": { + "base": 0.2, + "head": 0.21731506849315071 + }, + "gov.hmrc.cgt.basic_rate": { + "base": 0.1, + "head": 0.13463013698630139 + }, + "gov.hmrc.cgt.higher_rate": { + "base": 0.2, + "head": 0.21731506849315071 + } + } + }, + "delta_gbp": 0.0, + "details": [ + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "construction" + ], + "head_gbp": 0.0, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 1000000.0, + "year": 2024 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11682:73295721bdfdb9e8", + "source_row_number": 11682, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 36706934.78603259, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11688:dcd2e2e6301193f3", + "source_row_number": 11688, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 45894340.401895285, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11694:ade1673d32f6604b", + "source_row_number": 11694, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 4502630.249669727, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22829:48aea91ecc2734f1", + "source_row_number": 22829, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 881470.0926138684, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22835:93eff38f9e206ebc", + "source_row_number": 22835, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.md new file mode 100644 index 0000000..5cff5cc --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2024.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11682:73295721bdfdb9e8 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11688:dcd2e2e6301193f3 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11694:ade1673d32f6604b | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22829:48aea91ecc2734f1 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22835:93eff38f9e206ebc | — | — | — | — | — | +| measure_year | total | 0.0 | 0.0 | 0.0 | construction | premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 0.0 | 0.0 | 0.0 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11682:73295721bdfdb9e8 (row 11682) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:11688:dcd2e2e6301193f3 (row 11688) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Stamp duty | 36.7 | — | — | +| obr_pmd_nov2025:11694:ade1673d32f6604b (row 11694) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 45.9 | — | — | +| obr_pmd_nov2025:22829:48aea91ecc2734f1 (row 22829) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 4.5 | — | — | +| obr_pmd_nov2025:22835:93eff38f9e206ebc (row 22835) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.9 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024.json` (sha256 `f5255a6f3c63b7a373a9665927152ba898439ee7ad0a1392ff675d8ef5c7b881`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024.json` (sha256 `fba723817c3ae54c242d9e72efce756d125acc0cf0da69d4a577fad0feb01cb5`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.json new file mode 100644 index 0000000..40f819e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.json @@ -0,0 +1,450 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json", + "reform_reform_dict": null, + "sha256": "f8dcfdd9c3c8032dfe54a1451a0598d73df2065370401e74a60873c16032cb8f" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json", + "reform_reform_dict": null, + "sha256": "8316a941248c156b9b971b9ee86298b354a2d84241a625400da378a94d77b6ba" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "construction" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18000000000000002, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.18, + "reform_world": 0.18000000000000002 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + } + }, + "records": [ + { + "base_gbp": 4655334129.036697, + "context": { + "fy": "2025-26", + "obr_value_gbp": 1005043228.7250798, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": -2317527335.7791557, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 46553341.29036698 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2337806793.2575417, + "key": "obr_pmd_nov2025:11683:b9096ecd110093bf", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 46553341.29036698, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": -40935198.754274525, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11689:8192b33705abc153", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 448727476.6050552, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11695:6d29375672cd45e7", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 25579185.297371842, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22830:1b3ca3ad7932d614", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 1410735.2449058858, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22836:46b312b678d3c12e", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": 4655334129.036697, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.basic_rate": { + "base": 0.18, + "head": 0.18000000000000002 + } + } + }, + "delta_gbp": -2317527335.7791557, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 46553341.29036698 + }, + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical", + "construction" + ], + "head_gbp": 2337806793.2575417, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 46553341.29036698, + "year": 2025 + }, + { + "base_gbp": 4655334129.036697, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -2317527335.7791557, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 46553341.29036698 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2337806793.2575417, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 46553341.29036698, + "year": 2025 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025" + }, + "source_cells": [ + { + "base_gbp": 4655334129.036697, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 2337806793.2575417, + "obr_value_gbp": 1005043228.7250798, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11683:b9096ecd110093bf", + "source_row_number": 11683, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -40935198.754274525, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11689:8192b33705abc153", + "source_row_number": 11689, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 448727476.6050552, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11695:6d29375672cd45e7", + "source_row_number": 11695, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 25579185.297371842, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22830:1b3ca3ad7932d614", + "source_row_number": 22830, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 1410735.2449058858, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22836:46b312b678d3c12e", + "source_row_number": 22836, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.md new file mode 100644 index 0000000..f9748e9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2025.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: numerical, construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11683:b9096ecd110093bf | 4,655.3 | 2,337.8 | -2,317.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11689:8192b33705abc153 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11695:6d29375672cd45e7 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22830:1b3ca3ad7932d614 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22836:46b312b678d3c12e | — | — | — | — | — | +| measure_year | total | 4,655.3 | 2,337.8 | -2,317.5 | numerical, construction | move_above_threshold; premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 4,655.3 | 2,337.8 | -2,317.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11683:b9096ecd110093bf (row 11683) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Capital gains tax | 1,005.0 | 4,655.3 | 2,337.8 | +| obr_pmd_nov2025:11689:8192b33705abc153 (row 11689) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Stamp duty | -40.9 | — | — | +| obr_pmd_nov2025:11695:6d29375672cd45e7 (row 11695) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 448.7 | — | — | +| obr_pmd_nov2025:22830:1b3ca3ad7932d614 (row 22830) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 25.6 | — | — | +| obr_pmd_nov2025:22836:46b312b678d3c12e (row 22836) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 1.4 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json` (sha256 `f8dcfdd9c3c8032dfe54a1451a0598d73df2065370401e74a60873c16032cb8f`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json` (sha256 `8316a941248c156b9b971b9ee86298b354a2d84241a625400da378a94d77b6ba`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.json new file mode 100644 index 0000000..37b53b5 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.json @@ -0,0 +1,450 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json", + "reform_reform_dict": null, + "sha256": "83898bfb4e09e3a135aa520dfd87a2b9f196c51a98c92e7f955f98db141d7e8d" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json", + "reform_reform_dict": null, + "sha256": "10b4527f7c98edc27b904831d24a4c21a7a50cac505d667f0dd8f2a5318d96f2" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "construction" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + 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"threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 1262326238.2390866, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11696:84f6e0e5fe5ec657", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 73870561.55572048, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22831:ab1c8743daadde1c", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 5757889.723234422, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22837:75821b59c0b191da", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 4793563953.670055, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.basic_rate": { + "base": 0.18, + "head": 0.18000000000000002 + } + } + }, + "delta_gbp": -2379005941.522005, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 47935639.536700554 + }, + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical", + "construction" + ], + "head_gbp": 2414558012.1480503, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 47935639.536700554, + "year": 2026 + }, + { + "base_gbp": 4793563953.670055, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -2379005941.522005, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 47935639.536700554 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2414558012.1480503, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 47935639.536700554, + "year": 2026 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026" + }, + "source_cells": [ + { + "base_gbp": 4793563953.670055, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 2414558012.1480503, + "obr_value_gbp": 95778978.2266941, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11684:0d39628e9b763f67", + "source_row_number": 11684, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -65673194.77414581, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11690:cfacef00089fe7d2", + "source_row_number": 11690, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 1262326238.2390866, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11696:84f6e0e5fe5ec657", + "source_row_number": 11696, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 73870561.55572048, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22831:ab1c8743daadde1c", + "source_row_number": 22831, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 5757889.723234422, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22837:75821b59c0b191da", + "source_row_number": 22837, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.md new file mode 100644 index 0000000..06bafe0 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2026.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: numerical, construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11684:0d39628e9b763f67 | 4,793.6 | 2,414.6 | -2,379.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11690:cfacef00089fe7d2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11696:84f6e0e5fe5ec657 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22831:ab1c8743daadde1c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22837:75821b59c0b191da | — | — | — | — | — | +| measure_year | total | 4,793.6 | 2,414.6 | -2,379.0 | numerical, construction | move_above_threshold; premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 4,793.6 | 2,414.6 | -2,379.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11684:0d39628e9b763f67 (row 11684) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Capital gains tax | 95.8 | 4,793.6 | 2,414.6 | +| obr_pmd_nov2025:11690:cfacef00089fe7d2 (row 11690) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Stamp duty | -65.7 | — | — | +| obr_pmd_nov2025:11696:84f6e0e5fe5ec657 (row 11696) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 1,262.3 | — | — | +| obr_pmd_nov2025:22831:ab1c8743daadde1c (row 22831) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 73.9 | — | — | +| obr_pmd_nov2025:22837:75821b59c0b191da (row 22837) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 5.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json` (sha256 `83898bfb4e09e3a135aa520dfd87a2b9f196c51a98c92e7f955f98db141d7e8d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json` (sha256 `10b4527f7c98edc27b904831d24a4c21a7a50cac505d667f0dd8f2a5318d96f2`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.json new file mode 100644 index 0000000..50a43f2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.json @@ -0,0 +1,454 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json", + "reform_reform_dict": null, + "sha256": "3ba224e1859ebadf4c5793116540f67845b104d7fa899c3eb378d99e5f54a738" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json", + "reform_reform_dict": null, + "sha256": "798f95d6a41278ddf44029b22caeb7d677385f787bfb74d577f92ad89d076020" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "construction" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24000000000000002, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24000000000000002 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24000000000000002, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24000000000000002 + } + } + } + } + }, + "records": [ + { + "base_gbp": 4952429950.859825, + "context": { + "fy": "2027-28", + "obr_value_gbp": -75842400.81283405, + "ratio_bin": { + "base": "opposite_sign", + "head": "opposite_sign" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": -2450411905.1044865, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 49524299.50859825 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2502018045.7553387, + "key": "obr_pmd_nov2025:11685:440412b0fb8c6e2d", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 49524299.50859825, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -51430908.84458069, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11691:2bcdf86f45b6b126", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 1388465535.769306, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11697:b41b55d5b8cbd0c7", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 82106051.6413076, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22832:9f4c74a62730d0a2", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 6697896.998231041, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22838:b0c109139b2c7337", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 4952429950.859825, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.additional_rate": { + "base": 0.24, + "head": 0.24000000000000002 + }, + "gov.hmrc.cgt.higher_rate": { + "base": 0.24, + "head": 0.24000000000000002 + } + } + }, + "delta_gbp": -2450411905.1044865, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 49524299.50859825 + }, + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical", + "construction" + ], + "head_gbp": 2502018045.7553387, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 49524299.50859825, + "year": 2027 + }, + { + "base_gbp": 4952429950.859825, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -2450411905.1044865, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 49524299.50859825 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2502018045.7553387, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 49524299.50859825, + "year": 2027 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027" + }, + "source_cells": [ + { + "base_gbp": 4952429950.859825, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 2502018045.7553387, + "obr_value_gbp": -75842400.81283405, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11685:440412b0fb8c6e2d", + "source_row_number": 11685, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -51430908.84458069, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11691:2bcdf86f45b6b126", + "source_row_number": 11691, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 1388465535.769306, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11697:b41b55d5b8cbd0c7", + "source_row_number": 11697, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 82106051.6413076, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22832:9f4c74a62730d0a2", + "source_row_number": 22832, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 6697896.998231041, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22838:b0c109139b2c7337", + "source_row_number": 22838, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.md new file mode 100644 index 0000000..d6b96f8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2027.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: numerical, construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11685:440412b0fb8c6e2d | 4,952.4 | 2,502.0 | -2,450.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11691:2bcdf86f45b6b126 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11697:b41b55d5b8cbd0c7 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22832:9f4c74a62730d0a2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22838:b0c109139b2c7337 | — | — | — | — | — | +| measure_year | total | 4,952.4 | 2,502.0 | -2,450.4 | numerical, construction | move_above_threshold; premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 4,952.4 | 2,502.0 | -2,450.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11685:440412b0fb8c6e2d (row 11685) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Capital gains tax | -75.8 | 4,952.4 | 2,502.0 | +| obr_pmd_nov2025:11691:2bcdf86f45b6b126 (row 11691) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Stamp duty | -51.4 | — | — | +| obr_pmd_nov2025:11697:b41b55d5b8cbd0c7 (row 11697) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 1,388.5 | — | — | +| obr_pmd_nov2025:22832:9f4c74a62730d0a2 (row 22832) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 82.1 | — | — | +| obr_pmd_nov2025:22838:b0c109139b2c7337 (row 22838) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 6.7 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json` (sha256 `3ba224e1859ebadf4c5793116540f67845b104d7fa899c3eb378d99e5f54a738`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json` (sha256 `798f95d6a41278ddf44029b22caeb7d677385f787bfb74d577f92ad89d076020`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.json new file mode 100644 index 0000000..4ec9f3b --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.json @@ -0,0 +1,450 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json", + "reform_reform_dict": null, + "sha256": "1ab5607bb181d66be698fce218e3846de4aede26c892880f21152e99a15ee187" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json", + "reform_reform_dict": null, + "sha256": "74d5ae3224affd8979aaf4b9d66afb2f260d533b181b8f090a20e661a4ff003c" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "construction" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18000000000000002, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.18, + "reform_world": 0.18000000000000002 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + } + }, + "records": [ + { + "base_gbp": 5112968146.86298, + "context": { + "fy": "2028-29", + "obr_value_gbp": 755655285.3792045, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": -2522633385.374237, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 51129681.4686298 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2590334761.488743, + "key": "obr_pmd_nov2025:11686:9ceb140875d859b8", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 51129681.4686298, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -54295632.87241625, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11692:6df82bc59b0bf861", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 1388878096.7939453, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11698:85efd8e5130ecc7d", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 81868169.5501212, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22833:50327aa26d0c6316", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 6539645.430615809, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22839:e2b393c5a46deff3", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": 5112968146.86298, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.basic_rate": { + "base": 0.18, + "head": 0.18000000000000002 + } + } + }, + "delta_gbp": -2522633385.374237, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 51129681.4686298 + }, + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical", + "construction" + ], + "head_gbp": 2590334761.488743, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 51129681.4686298, + "year": 2028 + }, + { + "base_gbp": 5112968146.86298, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -2522633385.374237, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 51129681.4686298 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2590334761.488743, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 51129681.4686298, + "year": 2028 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028" + }, + "source_cells": [ + { + "base_gbp": 5112968146.86298, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 2590334761.488743, + "obr_value_gbp": 755655285.3792045, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11686:9ceb140875d859b8", + "source_row_number": 11686, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -54295632.87241625, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11692:6df82bc59b0bf861", + "source_row_number": 11692, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 1388878096.7939453, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11698:85efd8e5130ecc7d", + "source_row_number": 11698, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 81868169.5501212, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22833:50327aa26d0c6316", + "source_row_number": 22833, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 6539645.430615809, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22839:e2b393c5a46deff3", + "source_row_number": 22839, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.md new file mode 100644 index 0000000..505b70c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2028.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: numerical, construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11686:9ceb140875d859b8 | 5,113.0 | 2,590.3 | -2,522.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11692:6df82bc59b0bf861 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11698:85efd8e5130ecc7d | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22833:50327aa26d0c6316 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22839:e2b393c5a46deff3 | — | — | — | — | — | +| measure_year | total | 5,113.0 | 2,590.3 | -2,522.6 | numerical, construction | move_above_threshold; premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 5,113.0 | 2,590.3 | -2,522.6 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11686:9ceb140875d859b8 (row 11686) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Capital gains tax | 755.7 | 5,113.0 | 2,590.3 | +| obr_pmd_nov2025:11692:6df82bc59b0bf861 (row 11692) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Stamp duty | -54.3 | — | — | +| obr_pmd_nov2025:11698:85efd8e5130ecc7d (row 11698) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 1,388.9 | — | — | +| obr_pmd_nov2025:22833:50327aa26d0c6316 (row 22833) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 81.9 | — | — | +| obr_pmd_nov2025:22839:e2b393c5a46deff3 (row 22839) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 6.5 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json` (sha256 `1ab5607bb181d66be698fce218e3846de4aede26c892880f21152e99a15ee187`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json` (sha256 `74d5ae3224affd8979aaf4b9d66afb2f260d533b181b8f090a20e661a4ff003c`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.json new file mode 100644 index 0000000..bc998e8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.json @@ -0,0 +1,450 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json", + "reform_reform_dict": null, + "sha256": "52c401fd1a83f6997d6573525214d4eb4a8987a144a8e063dc0e68db79216f49" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.cgt.additional_rate": { + "2024-10-30.2035-12-31": 0.2 + }, + "gov.hmrc.cgt.basic_rate": { + "2024-10-30.2035-12-31": 0.1 + }, + "gov.hmrc.cgt.higher_rate": { + "2024-10-30.2035-12-31": 0.2 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json", + "reform_reform_dict": null, + "sha256": "119452529d913e3e9ce9f7b01ae7bf6364fa779ebfa36e17a8e832864bab8b3d" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "construction" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.18, + "reform_world": 0.18 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "these paths are annualised another way (day-weighted fiscal-year blend or statutory calendar dates): gov.hmrc.cgt.additional_rate, gov.hmrc.cgt.basic_rate, gov.hmrc.cgt.higher_rate", + "holds": false + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.cgt.additional_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + }, + "gov.hmrc.cgt.basic_rate": { + "baseline_world": 0.1, + "current_law": 0.18000000000000002, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.18, + "reform_world": 0.18000000000000002 + }, + "gov.hmrc.cgt.higher_rate": { + "baseline_world": 0.2, + "current_law": 0.24, + "fiscal_year_blend": true, + "preserve_calendar_dates": false, + "raw_30_april": 0.24, + "reform_world": 0.24 + } + } + } + } + }, + "records": [ + { + "base_gbp": 5273812739.539009, + "context": { + "fy": "2029-30", + "obr_value_gbp": 985880688.8779727, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": -2594987325.102562, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 52738127.39539009 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2678825414.436447, + "key": "obr_pmd_nov2025:11687:f738e039412d9872", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 52738127.39539009, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": -58683359.37907022, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11693:fce3f1c54885e725", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 1470607578.9952433, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11699:6ff71275479301e4", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 86660781.2404471, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22834:74c3bd563eca97a5", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 6848598.70149791, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22840:1197e330a3c46ef4", + "level": "source_row", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": 5273812739.539009, + "context": { + "current_law_changed": { + "gov.hmrc.cgt.basic_rate": { + "base": 0.18, + "head": 0.18000000000000002 + } + } + }, + "delta_gbp": -2594987325.102562, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 52738127.39539009 + }, + { + "base": true, + "check": "annual_value_matches_30_april_sample", + "code": "premise_check_changed", + "flag": "construction", + "head": false + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical", + "construction" + ], + "head_gbp": 2678825414.436447, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 52738127.39539009, + "year": 2029 + }, + { + "base_gbp": 5273812739.539009, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -2594987325.102562, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 52738127.39539009 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2678825414.436447, + "key": "capital_gains_tax", + "level": "head", + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "threshold_gbp": 52738127.39539009, + "year": 2029 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029" + }, + "source_cells": [ + { + "base_gbp": 5273812739.539009, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": 2678825414.436447, + "obr_value_gbp": 985880688.8779727, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11687:f738e039412d9872", + "source_row_number": 11687, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -58683359.37907022, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11693:fce3f1c54885e725", + "source_row_number": 11693, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 1470607578.9952433, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11699:6ff71275479301e4", + "source_row_number": 11699, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 86660781.2404471, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22834:74c3bd563eca97a5", + "source_row_number": 22834, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 6848598.70149791, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22840:1197e330a3c46ef4", + "source_row_number": 22840, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.md new file mode 100644 index 0000000..dee9944 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__capital_gains_main_rates_and_reliefs__2029.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__capital_gains_main_rates_and_reliefs / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 +* Flags: numerical, construction +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11687:f738e039412d9872 | 5,273.8 | 2,678.8 | -2,595.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11693:fce3f1c54885e725 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11699:6ff71275479301e4 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22834:74c3bd563eca97a5 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22840:1197e330a3c46ef4 | — | — | — | — | — | +| measure_year | total | 5,273.8 | 2,678.8 | -2,595.0 | numerical, construction | move_above_threshold; premise_check_changed (annual_value_matches_30_april_sample) | +| head | capital_gains_tax | 5,273.8 | 2,678.8 | -2,595.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11687:f738e039412d9872 (row 11687) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Capital gains tax | 985.9 | 5,273.8 | 2,678.8 | +| obr_pmd_nov2025:11693:fce3f1c54885e725 (row 11693) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Stamp duty | -58.7 | — | — | +| obr_pmd_nov2025:11699:6ff71275479301e4 (row 11699) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Income tax | 1,470.6 | — | — | +| obr_pmd_nov2025:22834:74c3bd563eca97a5 (row 22834) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | 86.7 | — | — | +| obr_pmd_nov2025:22840:1197e330a3c46ef4 (row 22840) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | PSCE in RDEL | 6.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json` (sha256 `52c401fd1a83f6997d6573525214d4eb4a8987a144a8e063dc0e68db79216f49`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json` (sha256 `119452529d913e3e9ce9f7b01ae7bf6364fa779ebfa36e17a8e832864bab8b3d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.cgt.additional_rate": {"2024-10-30.2035-12-31": 0.2}, "gov.hmrc.cgt.basic_rate": {"2024-10-30.2035-12-31": 0.1}, "gov.hmrc.cgt.higher_rate": {"2024-10-30.2035-12-31": 0.2}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.json new file mode 100644 index 0000000..51cd887 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.json @@ -0,0 +1,503 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "reform_reform_dict": null, + "sha256": "a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "reform_reform_dict": null, + "sha256": "685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "baseline_world": 175, + "current_law": 96, 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autumn_budget_2024__employer_nics_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025" + }, + "source_cells": [ + { + "base_gbp": -8163494973.898804, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -7166972748.464722, + "obr_value_gbp": 104397.3189455585, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11665:72598886f546ef8c", + "source_row_number": 11665, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 24174758043.215755, + "flags": [], + "fy": "2025-26", + "head_gbp": 23994084480.02207, + "obr_value_gbp": 23737482906.08718, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11671:291070a94715062c", + "source_row_number": 11671, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 32349658.066893354, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11677:38177db5dd288931", + "source_row_number": 11677, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 7679.083794280304, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22818:aeea2c28b98a2cfa", + "source_row_number": 22818, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 593.4454839152991, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22824:43a72c43eb1bd902", + "source_row_number": 22824, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.md new file mode 100644 index 0000000..fba159e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2025.md @@ -0,0 +1,65 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__employer_nics_package / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11665:72598886f546ef8c | -8,163.5 | -7,167.0 | 996.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11671:291070a94715062c | 24,174.8 | 23,994.1 | -180.7 | — | — | +| source_row | obr_pmd_nov2025:11677:38177db5dd288931 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22818:aeea2c28b98a2cfa | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22824:43a72c43eb1bd902 | — | — | — | — | — | +| measure_year | total | 16,011.3 | 16,827.1 | 815.8 | numerical | move_above_threshold | +| head | income_tax | -8,163.5 | -7,167.0 | 996.5 | numerical | move_above_threshold | +| head | ni_class_1_employee | -1,251.6 | -1,419.5 | -167.9 | numerical | move_above_threshold | +| head | ni_class_1_employer | 25,425.5 | 25,413.2 | -12.3 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.9 | 0.4 | -0.5 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11665:72598886f546ef8c (row 11665) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 0.1 | -8,163.5 | -7,167.0 | +| obr_pmd_nov2025:11671:291070a94715062c (row 11671) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | 23,737.5 | 24,174.8 | 23,994.1 | +| obr_pmd_nov2025:11677:38177db5dd288931 (row 11677) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | 32.3 | — | — | +| obr_pmd_nov2025:22818:aeea2c28b98a2cfa (row 22818) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 0.0 | — | — | +| obr_pmd_nov2025:22824:43a72c43eb1bd902 (row 22824) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json` (sha256 `a3cdecdf9670362c81e7b5566da0f52ed6db157da496091c6226e429488c8716`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json` (sha256 `685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.json new file mode 100644 index 0000000..e8b4a65 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.json @@ -0,0 +1,503 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "reform_reform_dict": null, + "sha256": "6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "reform_reform_dict": null, + "sha256": "85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "baseline_world": 175, + "current_law": 96, 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--measures autumn_budget_2024__employer_nics_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026" + }, + "source_cells": [ + { + "base_gbp": -8507737534.679443, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -7456022687.886108, + "obr_value_gbp": -312921791.2621155, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11666:e4413c7487d85ddf", + "source_row_number": 11666, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 24754424875.897583, + "flags": [], + "fy": "2026-27", + "head_gbp": 24533958081.08401, + "obr_value_gbp": 23923342053.649563, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11672:0b55202125025854", + "source_row_number": 11672, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 104302519.83016719, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11678:cf7e6fb3e86bb47c", + "source_row_number": 11678, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -22555697.86413367, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22819:dd2ccd436f0e20b2", + "source_row_number": 22819, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -2722169.4714540956, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22825:edacdcc46eb06fe4", + "source_row_number": 22825, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.md new file mode 100644 index 0000000..2dff1d6 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2026.md @@ -0,0 +1,65 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__employer_nics_package / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11666:e4413c7487d85ddf | -8,507.7 | -7,456.0 | 1,051.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11672:0b55202125025854 | 24,754.4 | 24,534.0 | -220.5 | — | — | +| source_row | obr_pmd_nov2025:11678:cf7e6fb3e86bb47c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22819:dd2ccd436f0e20b2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22825:edacdcc46eb06fe4 | — | — | — | — | — | +| measure_year | total | 16,246.7 | 17,077.9 | 831.2 | numerical | move_above_threshold | +| head | income_tax | -8,507.7 | -7,456.0 | 1,051.7 | numerical | move_above_threshold | +| head | ni_class_1_employee | -1,260.5 | -1,428.1 | -167.6 | numerical | move_above_threshold | +| head | ni_class_1_employer | 26,014.0 | 25,961.6 | -52.4 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.9 | 0.5 | -0.5 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11666:e4413c7487d85ddf (row 11666) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | -312.9 | -8,507.7 | -7,456.0 | +| obr_pmd_nov2025:11672:0b55202125025854 (row 11672) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | 23,923.3 | 24,754.4 | 24,534.0 | +| obr_pmd_nov2025:11678:cf7e6fb3e86bb47c (row 11678) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | 104.3 | — | — | +| obr_pmd_nov2025:22819:dd2ccd436f0e20b2 (row 22819) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | -22.6 | — | — | +| obr_pmd_nov2025:22825:edacdcc46eb06fe4 (row 22825) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | -2.7 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json` (sha256 `6e42825fd8a34899580c52fef565374a05406652556e75d8ae04b89edaefd322`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json` (sha256 `85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.json new file mode 100644 index 0000000..42b8cf5 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.json @@ -0,0 +1,503 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "reform_reform_dict": null, + "sha256": "c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "reform_reform_dict": null, + "sha256": "397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "baseline_world": 175, + "current_law": 96, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 96, + "reform_world": 96 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + 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"autumn_budget_2024", + "flags": [], + "head_gbp": 513561.21942949295, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 1000000.0, + "year": 2027 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027" + }, + "source_cells": [ + { + "base_gbp": -8783977312.67981, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -7662593306.290527, + "obr_value_gbp": -139433648.31822416, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11667:35345df3785dfdea", + "source_row_number": 11667, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 25206449240.09022, + "flags": [], + "fy": "2027-28", + "head_gbp": 24960776915.156433, + "obr_value_gbp": 24166582486.907063, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11673:94b8906a8929f113", + "source_row_number": 11673, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 157878460.38779414, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11679:80b7d4c0d69f1c59", + "source_row_number": 11679, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -12795546.945261901, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22820:f6b54a5fbcdee6cb", + "source_row_number": 22820, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -1695682.812090235, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22826:318fb1def1dc970d", + "source_row_number": 22826, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.md new file mode 100644 index 0000000..6d835df --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2027.md @@ -0,0 +1,65 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__employer_nics_package / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11667:35345df3785dfdea | -8,784.0 | -7,662.6 | 1,121.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11673:94b8906a8929f113 | 25,206.4 | 24,960.8 | -245.7 | — | — | +| source_row | obr_pmd_nov2025:11679:80b7d4c0d69f1c59 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22820:f6b54a5fbcdee6cb | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22826:318fb1def1dc970d | — | — | — | — | — | +| measure_year | total | 16,422.5 | 17,298.2 | 875.7 | numerical | move_above_threshold | +| head | income_tax | -8,784.0 | -7,662.6 | 1,121.4 | numerical | move_above_threshold | +| head | ni_class_1_employee | -1,264.8 | -1,428.1 | -163.4 | numerical | move_above_threshold | +| head | ni_class_1_employer | 26,470.3 | 26,388.4 | -81.9 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.9 | 0.5 | -0.4 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11667:35345df3785dfdea (row 11667) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | -139.4 | -8,784.0 | -7,662.6 | +| obr_pmd_nov2025:11673:94b8906a8929f113 (row 11673) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | 24,166.6 | 25,206.4 | 24,960.8 | +| obr_pmd_nov2025:11679:80b7d4c0d69f1c59 (row 11679) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | 157.9 | — | — | +| obr_pmd_nov2025:22820:f6b54a5fbcdee6cb (row 22820) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | -12.8 | — | — | +| obr_pmd_nov2025:22826:318fb1def1dc970d (row 22826) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | -1.7 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json` (sha256 `c9e81b8ec1badf77d9016586ecfe90e5a34f9f772446248f28b0541c86bb4e4e`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json` (sha256 `397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.json new file mode 100644 index 0000000..23a036e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.json @@ -0,0 +1,513 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "reform_reform_dict": null, + "sha256": "3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "reform_reform_dict": null, + "sha256": "6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "baseline_world": 175, + "current_law": 96, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 96, + "reform_world": 96 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + 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+ "key": "ni_class_1_employee", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 14391282.816094056, + "year": 2028 + }, + { + "base_gbp": 26899400639.319397, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -108126871.7604065, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": 26791273767.55899, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 268994006.39319396, + "year": 2028 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 941975.9298171997, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 324798.18836402893, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": 1266774.1181812286, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 1000000.0, + "year": 2028 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028" + }, + "source_cells": [ + { + "base_gbp": -8988426278.909851, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -7867562031.757019, + "obr_value_gbp": -125022028.69605237, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11668:a076a7d6b3992e7c", + "source_row_number": 11668, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 25618300125.581856, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 25353412260.067764, + "obr_value_gbp": 24873640251.083874, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11674:6dd4d473c559cbea", + "source_row_number": 11674, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 197370614.57409978, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11680:1df0b2733f687ca0", + "source_row_number": 11680, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -13334609.397444367, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22821:be2053a7986ecc49", + "source_row_number": 22821, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -1876637.8792906133, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22827:9881af9ed6467d43", + "source_row_number": 22827, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.md new file mode 100644 index 0000000..0c34925 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2028.md @@ -0,0 +1,65 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__employer_nics_package / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11668:a076a7d6b3992e7c | -8,988.4 | -7,867.6 | 1,120.9 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11674:6dd4d473c559cbea | 25,618.3 | 25,353.4 | -264.9 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11680:1df0b2733f687ca0 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22821:be2053a7986ecc49 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22827:9881af9ed6467d43 | — | — | — | — | — | +| measure_year | total | 16,629.9 | 17,485.9 | 856.0 | numerical | move_above_threshold | +| head | income_tax | -8,988.4 | -7,867.6 | 1,120.9 | numerical | move_above_threshold | +| head | ni_class_1_employee | -1,282.0 | -1,439.1 | -157.1 | numerical | move_above_threshold | +| head | ni_class_1_employer | 26,899.4 | 26,791.3 | -108.1 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.9 | 1.3 | 0.3 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11668:a076a7d6b3992e7c (row 11668) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | -125.0 | -8,988.4 | -7,867.6 | +| obr_pmd_nov2025:11674:6dd4d473c559cbea (row 11674) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | 24,873.6 | 25,618.3 | 25,353.4 | +| obr_pmd_nov2025:11680:1df0b2733f687ca0 (row 11680) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | 197.4 | — | — | +| obr_pmd_nov2025:22821:be2053a7986ecc49 (row 22821) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | -13.3 | — | — | +| obr_pmd_nov2025:22827:9881af9ed6467d43 (row 22827) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | -1.9 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json` (sha256 `3b783d8bdfdab4352b815cb8cf01882f5eb4e0495befae9d29bfbd94366444bc`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json` (sha256 `6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.json new file mode 100644 index 0000000..87d24b4 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.json @@ -0,0 +1,503 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "reform_reform_dict": null, + "sha256": "62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "2025-01-01.2035-12-31": 0.138 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "2025-01-01.2035-12-31": 175 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "reform_reform_dict": null, + "sha256": "769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__employer_nics_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + "baseline_world": 175, + "current_law": 96, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 96, + "reform_world": 96 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employer": { + "baseline_world": 0.138, + "current_law": 0.15, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.15, + "reform_world": 0.15 + }, + "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": { + 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"head_gbp": null, + "key": "obr_pmd_nov2025:11681:83ebf7f916ba0b8d", + "level": "source_row", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": -14739180.416154342, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22822:be5f3270a974f57f", + "level": "source_row", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": -2096171.2099097595, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": 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-9404061793.93042, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 1273263076.3223877, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 94040617.9393042 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -8130798717.608032, + "key": "income_tax", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 94040617.9393042, + "year": 2029 + }, + { + "base_gbp": -1298741997.8063965, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -143411312.4813919, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 14421533.102877885 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1442153310.2877884, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + 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"autumn_budget_2024", + "flags": [], + "head_gbp": 1306351.3276405334, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_budget_2024__employer_nics_package", + "threshold_gbp": 1000000.0, + "year": 2029 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029" + }, + "source_cells": [ + { + "base_gbp": -9404061793.93042, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": -8130798717.608032, + "obr_value_gbp": -129843394.06867449, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11669:1cedd72c387ad84b", + "source_row_number": 11669, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 26148779059.003807, + "flags": [], + "fy": "2029-30", + "head_gbp": 26033567339.70541, + "obr_value_gbp": 25624586204.164253, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11675:286359ea5a53fc94", + "source_row_number": 11675, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 231671928.62583068, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11681:83ebf7f916ba0b8d", + "source_row_number": 11681, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -14739180.416154342, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22822:be5f3270a974f57f", + "source_row_number": 22822, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -2096171.2099097595, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22828:f93a41b9d86839e9", + "source_row_number": 22828, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.md new file mode 100644 index 0000000..649dfa3 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__employer_nics_package__2029.md @@ -0,0 +1,65 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__employer_nics_package / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11669:1cedd72c387ad84b | -9,404.1 | -8,130.8 | 1,273.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11675:286359ea5a53fc94 | 26,148.8 | 26,033.6 | -115.2 | — | — | +| source_row | obr_pmd_nov2025:11681:83ebf7f916ba0b8d | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22822:be5f3270a974f57f | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22828:f93a41b9d86839e9 | — | — | — | — | — | +| measure_year | total | 16,744.7 | 17,902.8 | 1,158.1 | numerical | move_above_threshold | +| head | income_tax | -9,404.1 | -8,130.8 | 1,273.3 | numerical | move_above_threshold | +| head | ni_class_1_employee | -1,298.7 | -1,442.2 | -143.4 | numerical | move_above_threshold | +| head | ni_class_1_employer | 27,446.6 | 27,474.4 | 27.9 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 1.0 | 1.3 | 0.3 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11669:1cedd72c387ad84b (row 11669) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Income tax | -129.8 | -9,404.1 | -8,130.8 | +| obr_pmd_nov2025:11675:286359ea5a53fc94 (row 11675) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | NICs | 25,624.6 | 26,148.8 | 26,033.6 | +| obr_pmd_nov2025:11681:83ebf7f916ba0b8d (row 11681) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Corporation tax (onshore) | 231.7 | — | — | +| obr_pmd_nov2025:22822:be5f3270a974f57f (row 22822) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | -14.7 | — | — | +| obr_pmd_nov2025:22828:f93a41b9d86839e9 (row 22828) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | PSCE in RDEL | -2.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json` (sha256 `62a0eafe4cfd9fd22c75d821fcb87b1218208da33415dac41ecbe80b3234af2e`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json` (sha256 `769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employer": {"2025-01-01.2035-12-31": 0.138}, "gov.hmrc.national_insurance.class_1.thresholds.secondary_threshold": {"2025-01-01.2035-12-31": 175}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.json new file mode 100644 index 0000000..326da8c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "b72464503faffde8fe6ce0fb81f8678bfb0f0a1b7f2f7529703e40b37a6ba5f4" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "14134d4392ed35fe7ce9207e74e10205f2510ba7f9f52c4f0e7da7bfa4a0d2fa" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + } + }, + "records": [ + { + "base_gbp": 1258445339.7229428, + "context": { + "fy": "2025-26", + "obr_value_gbp": 1505666693.4011223, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "VAT" + }, + "delta_gbp": 714256151.1908505, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19727014.909137934 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1972701490.9137933, + "key": "obr_pmd_nov2025:11617:414a87b10621e433", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 19727014.909137934, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 425000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11623:b03eabd172377164", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": -425000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22782:f6cf42e5375f2826", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": 1258445339.7229428, + "context": {}, + "delta_gbp": 714256151.1908505, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19727014.909137934 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1972701490.9137933, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 19727014.909137934, + "year": 2025 + }, + { + "base_gbp": 1258445339.7229428, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 714256151.1908505, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19727014.909137934 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1972701490.9137933, + "key": "private_school_vat", + "level": "head", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 19727014.909137934, + "year": 2025 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025" + }, + "source_cells": [ + { + "base_gbp": 1258445339.7229428, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 1972701490.9137933, + "obr_value_gbp": 1505666693.4011223, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11617:414a87b10621e433", + "source_row_number": 11617, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 425000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11623:b03eabd172377164", + "source_row_number": 11623, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT refunds" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -425000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22782:f6cf42e5375f2826", + "source_row_number": 22782, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "VAT refunds" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.md new file mode 100644 index 0000000..86679f8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2025.md @@ -0,0 +1,57 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__private_school_vat_20pct / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11617:414a87b10621e433 | 1,258.4 | 1,972.7 | 714.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11623:b03eabd172377164 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22782:f6cf42e5375f2826 | — | — | — | — | — | +| measure_year | total | 1,258.4 | 1,972.7 | 714.3 | numerical | move_above_threshold | +| head | private_school_vat | 1,258.4 | 1,972.7 | 714.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11617:414a87b10621e433 (row 11617) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | VAT | 1,505.7 | 1,258.4 | 1,972.7 | +| obr_pmd_nov2025:11623:b03eabd172377164 (row 11623) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | VAT refunds | 425.0 | — | — | +| obr_pmd_nov2025:22782:f6cf42e5375f2826 (row 22782) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | VAT refunds | -425.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json` (sha256 `b72464503faffde8fe6ce0fb81f8678bfb0f0a1b7f2f7529703e40b37a6ba5f4`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json` (sha256 `14134d4392ed35fe7ce9207e74e10205f2510ba7f9f52c4f0e7da7bfa4a0d2fa`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.json new file mode 100644 index 0000000..65748b2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "361983483b78b6c88893ea0de49e3e2c1241ac87e58634f05246be4a1fbefa8b" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + } + }, + "records": [ + { + "base_gbp": 1292278978.386702, + "context": { + "fy": "2026-27", + "obr_value_gbp": 1557694028.0528445, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "VAT" + }, + "delta_gbp": 730491861.8053694, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20227708.401920713 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2022770840.1920714, + "key": "obr_pmd_nov2025:11618:ad4256274cc146d3", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20227708.401920713, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 439000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11624:58692c00fbcbe1a9", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": -439000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22783:70b4189e19c7238f", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 1292278978.386702, + "context": {}, + "delta_gbp": 730491861.8053694, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20227708.401920713 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2022770840.1920714, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20227708.401920713, + "year": 2026 + }, + { + "base_gbp": 1292278978.386702, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 730491861.8053694, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20227708.401920713 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2022770840.1920714, + "key": "private_school_vat", + "level": "head", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20227708.401920713, + "year": 2026 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026" + }, + "source_cells": [ + { + "base_gbp": 1292278978.386702, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 2022770840.1920714, + "obr_value_gbp": 1557694028.0528445, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11618:ad4256274cc146d3", + "source_row_number": 11618, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 439000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11624:58692c00fbcbe1a9", + "source_row_number": 11624, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT refunds" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -439000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22783:70b4189e19c7238f", + "source_row_number": 22783, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "VAT refunds" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.md new file mode 100644 index 0000000..6a6ec82 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2026.md @@ -0,0 +1,57 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__private_school_vat_20pct / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11618:ad4256274cc146d3 | 1,292.3 | 2,022.8 | 730.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11624:58692c00fbcbe1a9 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22783:70b4189e19c7238f | — | — | — | — | — | +| measure_year | total | 1,292.3 | 2,022.8 | 730.5 | numerical | move_above_threshold | +| head | private_school_vat | 1,292.3 | 2,022.8 | 730.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11618:ad4256274cc146d3 (row 11618) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | VAT | 1,557.7 | 1,292.3 | 2,022.8 | +| obr_pmd_nov2025:11624:58692c00fbcbe1a9 (row 11624) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | VAT refunds | 439.0 | — | — | +| obr_pmd_nov2025:22783:70b4189e19c7238f (row 22783) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | VAT refunds | -439.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json` (sha256 `4aa3bc9f868865aa47e5d5f384930e74fde425e0dd443ab3e2ad4354b7943fc9`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json` (sha256 `361983483b78b6c88893ea0de49e3e2c1241ac87e58634f05246be4a1fbefa8b`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.json new file mode 100644 index 0000000..f5977e4 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "83f7f9058c3dd031c1fb421390e51f5746dd117e4a21875bd73d209c253d7af6" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "59574f588750ea8177719c1ed44c0699d08e6315961a4186de783159d040f413" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + } + }, + "records": [ + { + "base_gbp": 1322999530.8546522, + "context": { + "fy": "2027-28", + "obr_value_gbp": 1608930385.967045, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "VAT" + }, + "delta_gbp": 742843805.4743207, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20658433.36328973 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2065843336.3289728, + "key": "obr_pmd_nov2025:11619:8726edda9aa7b020", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20658433.36328973, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 452000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11625:b0574efd1cd0378e", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -452000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22784:b7a7cb6abf5168fd", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 1322999530.8546522, + "context": {}, + "delta_gbp": 742843805.4743207, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20658433.36328973 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2065843336.3289728, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20658433.36328973, + "year": 2027 + }, + { + "base_gbp": 1322999530.8546522, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 742843805.4743207, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20658433.36328973 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2065843336.3289728, + "key": "private_school_vat", + "level": "head", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 20658433.36328973, + "year": 2027 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027" + }, + "source_cells": [ + { + "base_gbp": 1322999530.8546522, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 2065843336.3289728, + "obr_value_gbp": 1608930385.967045, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11619:8726edda9aa7b020", + "source_row_number": 11619, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 452000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11625:b0574efd1cd0378e", + "source_row_number": 11625, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT refunds" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -452000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22784:b7a7cb6abf5168fd", + "source_row_number": 22784, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "VAT refunds" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.md new file mode 100644 index 0000000..a7f4f37 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2027.md @@ -0,0 +1,57 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__private_school_vat_20pct / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11619:8726edda9aa7b020 | 1,323.0 | 2,065.8 | 742.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11625:b0574efd1cd0378e | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22784:b7a7cb6abf5168fd | — | — | — | — | — | +| measure_year | total | 1,323.0 | 2,065.8 | 742.8 | numerical | move_above_threshold | +| head | private_school_vat | 1,323.0 | 2,065.8 | 742.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11619:8726edda9aa7b020 (row 11619) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | VAT | 1,608.9 | 1,323.0 | 2,065.8 | +| obr_pmd_nov2025:11625:b0574efd1cd0378e (row 11625) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | VAT refunds | 452.0 | — | — | +| obr_pmd_nov2025:22784:b7a7cb6abf5168fd (row 22784) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | VAT refunds | -452.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json` (sha256 `83f7f9058c3dd031c1fb421390e51f5746dd117e4a21875bd73d209c253d7af6`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json` (sha256 `59574f588750ea8177719c1ed44c0699d08e6315961a4186de783159d040f413`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.json new file mode 100644 index 0000000..84e1968 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "d65c650dd4abf908089442db4175e67667a6299853017d3861c8979ae5e58501" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "93ba23b4da1ae971d9e8216964e941ebeef0a265071fadc5d2e55c4ff6793256" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + } + }, + "records": [ + { + "base_gbp": 1354856060.444217, + "context": { + "fy": "2028-29", + "obr_value_gbp": 1664253638.0025508, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "VAT" + }, + "delta_gbp": 821773082.6574676, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21766291.431016847 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2176629143.1016846, + "key": "obr_pmd_nov2025:11620:5446e6157f4ef4ec", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21766291.431016847, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 467000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11626:0135955a60199873", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -467000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22785:2ad7bb129298e82a", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": 1354856060.444217, + "context": {}, + "delta_gbp": 821773082.6574676, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21766291.431016847 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2176629143.1016846, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21766291.431016847, + "year": 2028 + }, + { + "base_gbp": 1354856060.444217, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 821773082.6574676, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21766291.431016847 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2176629143.1016846, + "key": "private_school_vat", + "level": "head", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21766291.431016847, + "year": 2028 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028" + }, + "source_cells": [ + { + "base_gbp": 1354856060.444217, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 2176629143.1016846, + "obr_value_gbp": 1664253638.0025508, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11620:5446e6157f4ef4ec", + "source_row_number": 11620, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 467000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11626:0135955a60199873", + "source_row_number": 11626, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT refunds" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -467000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22785:2ad7bb129298e82a", + "source_row_number": 22785, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "VAT refunds" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.md new file mode 100644 index 0000000..275282a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2028.md @@ -0,0 +1,57 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__private_school_vat_20pct / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11620:5446e6157f4ef4ec | 1,354.9 | 2,176.6 | 821.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11626:0135955a60199873 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22785:2ad7bb129298e82a | — | — | — | — | — | +| measure_year | total | 1,354.9 | 2,176.6 | 821.8 | numerical | move_above_threshold | +| head | private_school_vat | 1,354.9 | 2,176.6 | 821.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11620:5446e6157f4ef4ec (row 11620) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | VAT | 1,664.3 | 1,354.9 | 2,176.6 | +| obr_pmd_nov2025:11626:0135955a60199873 (row 11626) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | VAT refunds | 467.0 | — | — | +| obr_pmd_nov2025:22785:2ad7bb129298e82a (row 22785) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | VAT refunds | -467.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json` (sha256 `d65c650dd4abf908089442db4175e67667a6299853017d3861c8979ae5e58501`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json` (sha256 `93ba23b4da1ae971d9e8216964e941ebeef0a265071fadc5d2e55c4ff6793256`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.json new file mode 100644 index 0000000..7004de0 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "9b65d6ba9924f83a3fd6f37f834a2dd916d8664ada6a817a9cd09f5e1f6627ed" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json", + "reform_reform_dict": { + "gov.contrib.labour.private_school_vat": { + "2025-01-01.2035-12-31": 0.2 + } + }, + "sha256": "87518b57b1311ecaf75350cf3396f9dc64e5ae3fe0a842a0874daae675f51271" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.contrib.labour.private_school_vat": { + "baseline_world": 0, + "current_law": 0, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0, + "reform_world": 0.2 + } + } + } + } + }, + "records": [ + { + "base_gbp": 1388030829.5242352, + "context": { + "fy": "2029-30", + "obr_value_gbp": 1726469127.9784043, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "VAT" + }, + "delta_gbp": 778511275.6156597, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21665421.05139895 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2166542105.139895, + "key": "obr_pmd_nov2025:11621:8bf103a18fecf781", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21665421.05139895, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 484000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11627:37d39a5448ffd160", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": -484000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "VAT refunds" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22786:b2bc03d5bfd19f7f", + "level": "source_row", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": 1388030829.5242352, + "context": {}, + "delta_gbp": 778511275.6156597, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21665421.05139895 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2166542105.139895, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21665421.05139895, + "year": 2029 + }, + { + "base_gbp": 1388030829.5242352, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 778511275.6156597, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21665421.05139895 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2166542105.139895, + "key": "private_school_vat", + "level": "head", + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "threshold_gbp": 21665421.05139895, + "year": 2029 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029" + }, + "source_cells": [ + { + "base_gbp": 1388030829.5242352, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": 2166542105.139895, + "obr_value_gbp": 1726469127.9784043, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11621:8bf103a18fecf781", + "source_row_number": 11621, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 484000000.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11627:37d39a5448ffd160", + "source_row_number": 11627, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "VAT refunds" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -484000000.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22786:b2bc03d5bfd19f7f", + "source_row_number": 22786, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "VAT refunds" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.md new file mode 100644 index 0000000..6e1083e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__private_school_vat_20pct__2029.md @@ -0,0 +1,57 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__private_school_vat_20pct / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11621:8bf103a18fecf781 | 1,388.0 | 2,166.5 | 778.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11627:37d39a5448ffd160 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22786:b2bc03d5bfd19f7f | — | — | — | — | — | +| measure_year | total | 1,388.0 | 2,166.5 | 778.5 | numerical | move_above_threshold | +| head | private_school_vat | 1,388.0 | 2,166.5 | 778.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11621:8bf103a18fecf781 (row 11621) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | VAT | 1,726.5 | 1,388.0 | 2,166.5 | +| obr_pmd_nov2025:11627:37d39a5448ffd160 (row 11627) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | VAT refunds | 484.0 | — | — | +| obr_pmd_nov2025:22786:b2bc03d5bfd19f7f (row 22786) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | VAT refunds | -484.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json` (sha256 `9b65d6ba9924f83a3fd6f37f834a2dd916d8664ada6a817a9cd09f5e1f6627ed`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json` (sha256 `87518b57b1311ecaf75350cf3396f9dc64e5ae3fe0a842a0874daae675f51271`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.contrib.labour.private_school_vat": {"2025-01-01.2035-12-31": 0.2}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__private_school_vat_20pct --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.json new file mode 100644 index 0000000..0a6e95e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.json @@ -0,0 +1,478 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "42577f2444a415c58a9e906f9c810bf6876884466bd8c91584d478889d4f5301" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "e5af4a516dd512e6ef71dc7ace88f04cc2cb57d7a437a6cfbf193a29b093f885" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "baseline_world": 0.08, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "baseline_world": 0.13, + "current_law": 0.13, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.13, + "reform_world": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "baseline_world": 0.15, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.17 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "baseline_world": 0.08, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "baseline_world": 0.13, + "current_law": 0.13, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.13, + "reform_world": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "baseline_world": 0.15, + "current_law": 0.15, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.15, + "reform_world": 0.17 + } + } + } + } + }, + "records": [ + { + "base_gbp": 2039004728.2579594, + "context": { + "fy": "2025-26", + "obr_value_gbp": 208253392.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Stamp duty" + }, + "delta_gbp": 151512891.90625954, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21905176.20164219 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2190517620.164219, + "key": "obr_pmd_nov2025:11647:b269082735adb83b", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 21905176.20164219, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": -92226191.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11653:f9403f5df25abb27", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": -39050650.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Inheritance tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11659:58ae63699eb03986", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 9654539.56415215, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22806:de888a245348bcc1", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 4216644.4358478505, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22812:2180748e886ef44d", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": 2039004728.2579594, + "context": {}, + "delta_gbp": 151512891.90625954, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21905176.20164219 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2190517620.164219, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 21905176.20164219, + "year": 2025 + }, + { + "base_gbp": 2039004728.2579594, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 151512891.90625954, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 21905176.20164219 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2190517620.164219, + "key": "stamp_duty_land_tax", + "level": "head", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 21905176.20164219, + "year": 2025 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025" + }, + "source_cells": [ + { + "base_gbp": 2039004728.2579594, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 2190517620.164219, + "obr_value_gbp": 208253392.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11647:b269082735adb83b", + "source_row_number": 11647, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -92226191.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11653:f9403f5df25abb27", + "source_row_number": 11653, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -39050650.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11659:58ae63699eb03986", + "source_row_number": 11659, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Inheritance tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 9654539.56415215, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22806:de888a245348bcc1", + "source_row_number": 22806, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 4216644.4358478505, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22812:2180748e886ef44d", + "source_row_number": 22812, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.md new file mode 100644 index 0000000..add4641 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2025.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11647:b269082735adb83b | 2,039.0 | 2,190.5 | 151.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11653:f9403f5df25abb27 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11659:58ae63699eb03986 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22806:de888a245348bcc1 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22812:2180748e886ef44d | — | — | — | — | — | +| measure_year | total | 2,039.0 | 2,190.5 | 151.5 | numerical | move_above_threshold | +| head | stamp_duty_land_tax | 2,039.0 | 2,190.5 | 151.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11647:b269082735adb83b (row 11647) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Stamp duty | 208.3 | 2,039.0 | 2,190.5 | +| obr_pmd_nov2025:11653:f9403f5df25abb27 (row 11653) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Capital gains tax | -92.2 | — | — | +| obr_pmd_nov2025:11659:58ae63699eb03986 (row 11659) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Inheritance tax | -39.1 | — | — | +| obr_pmd_nov2025:22806:de888a245348bcc1 (row 22806) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 9.7 | — | — | +| obr_pmd_nov2025:22812:2180748e886ef44d (row 22812) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 4.2 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json` (sha256 `42577f2444a415c58a9e906f9c810bf6876884466bd8c91584d478889d4f5301`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json` (sha256 `e5af4a516dd512e6ef71dc7ace88f04cc2cb57d7a437a6cfbf193a29b093f885`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.json new file mode 100644 index 0000000..1470485 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.json @@ -0,0 +1,478 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "1192b5ea36fcd245eb8a54400f77c9005fddb7ec31387e7fa5f1a0530f6faae3" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "1c67f6ae91a73063dcb5cd6ae5c64b18fc25894cd285427deae82e884a0c35cd" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 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"holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + 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22630474.71550228 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2263047471.550228, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 22630474.71550228, + "year": 2026 + }, + { + "base_gbp": 2106518390.8636017, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 156529080.68662643, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 22630474.71550228 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2263047471.550228, + "key": "stamp_duty_land_tax", + "level": "head", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 22630474.71550228, + "year": 2026 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026" + }, + "source_cells": [ + { + "base_gbp": 2106518390.8636017, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 2263047471.550228, + "obr_value_gbp": 334228735.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11648:48bd77ddd06dec27", + "source_row_number": 11648, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -121433670.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11654:d3b9bc5fd38a798c", + "source_row_number": 11654, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -66413874.00000001, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11660:8cf7ed109cbbb468", + "source_row_number": 11660, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Inheritance tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 15535346.1708672, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22807:422d5d733ecadc39", + "source_row_number": 22807, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 6761880.829132819, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22813:efbafd1fd9337894", + "source_row_number": 22813, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.md new file mode 100644 index 0000000..999f2c2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2026.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11648:48bd77ddd06dec27 | 2,106.5 | 2,263.0 | 156.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11654:d3b9bc5fd38a798c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11660:8cf7ed109cbbb468 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22807:422d5d733ecadc39 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22813:efbafd1fd9337894 | — | — | — | — | — | +| measure_year | total | 2,106.5 | 2,263.0 | 156.5 | numerical | move_above_threshold | +| head | stamp_duty_land_tax | 2,106.5 | 2,263.0 | 156.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11648:48bd77ddd06dec27 (row 11648) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Stamp duty | 334.2 | 2,106.5 | 2,263.0 | +| obr_pmd_nov2025:11654:d3b9bc5fd38a798c (row 11654) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Capital gains tax | -121.4 | — | — | +| obr_pmd_nov2025:11660:8cf7ed109cbbb468 (row 11660) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Inheritance tax | -66.4 | — | — | +| obr_pmd_nov2025:22807:422d5d733ecadc39 (row 22807) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 15.5 | — | — | +| obr_pmd_nov2025:22813:efbafd1fd9337894 (row 22813) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 6.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json` (sha256 `1192b5ea36fcd245eb8a54400f77c9005fddb7ec31387e7fa5f1a0530f6faae3`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json` (sha256 `1c67f6ae91a73063dcb5cd6ae5c64b18fc25894cd285427deae82e884a0c35cd`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.json new file mode 100644 index 0000000..fc47890 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.json @@ -0,0 +1,478 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "b42db280325514c06105c5e2a0aa3fedb5f2fc24548778486ab4baf0ee418ecc" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "b3d4b01015c7e700da922c20baae9834ab7eb0e11057962daba4257b4759eb20" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "baseline_world": 0.08, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "baseline_world": 0.13, + "current_law": 0.13, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.13, + "reform_world": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "baseline_world": 0.15, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.17 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + 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"head_gbp": null, + "key": "obr_pmd_nov2025:22808:c8fe3aecef088bf1", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 8358564.477213893, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22814:3608d4c47b99f4c7", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 2182605140.493597, + "context": {}, + "delta_gbp": 162183254.14928246, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 23447883.946428794 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2344788394.6428795, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 23447883.946428794, + "year": 2027 + }, + { + "base_gbp": 2182605140.493597, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 162183254.14928246, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 23447883.946428794 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2344788394.6428795, + "key": "stamp_duty_land_tax", + "level": "head", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 23447883.946428794, + "year": 2027 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027" + }, + "source_cells": [ + { + "base_gbp": 2182605140.493597, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 2344788394.6428795, + "obr_value_gbp": 413466265.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11649:910077d14a180f90", + "source_row_number": 11649, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -117897950.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11655:2e1dc1d269227e2f", + "source_row_number": 11655, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -70646577.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11661:a5ce1ea1b223ab58", + "source_row_number": 11661, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Inheritance tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 19268810.522786085, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22808:c8fe3aecef088bf1", + "source_row_number": 22808, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 8358564.477213893, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22814:3608d4c47b99f4c7", + "source_row_number": 22814, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.md new file mode 100644 index 0000000..9a3fbf2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2027.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11649:910077d14a180f90 | 2,182.6 | 2,344.8 | 162.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11655:2e1dc1d269227e2f | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11661:a5ce1ea1b223ab58 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22808:c8fe3aecef088bf1 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22814:3608d4c47b99f4c7 | — | — | — | — | — | +| measure_year | total | 2,182.6 | 2,344.8 | 162.2 | numerical | move_above_threshold | +| head | stamp_duty_land_tax | 2,182.6 | 2,344.8 | 162.2 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11649:910077d14a180f90 (row 11649) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Stamp duty | 413.5 | 2,182.6 | 2,344.8 | +| obr_pmd_nov2025:11655:2e1dc1d269227e2f (row 11655) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Capital gains tax | -117.9 | — | — | +| obr_pmd_nov2025:11661:a5ce1ea1b223ab58 (row 11661) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Inheritance tax | -70.6 | — | — | +| obr_pmd_nov2025:22808:c8fe3aecef088bf1 (row 22808) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 19.3 | — | — | +| obr_pmd_nov2025:22814:3608d4c47b99f4c7 (row 22814) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 8.4 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json` (sha256 `b42db280325514c06105c5e2a0aa3fedb5f2fc24548778486ab4baf0ee418ecc`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json` (sha256 `b3d4b01015c7e700da922c20baae9834ab7eb0e11057962daba4257b4759eb20`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.json new file mode 100644 index 0000000..7839bd3 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.json @@ -0,0 +1,478 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "70e7150fa4a3f1eaad3603f32abfebc280f14c4aa93c9df190d6b0290af18f48" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "789a3d2e467eca75c0793c0ceb7bdb30073e5f3a9aecedfa4d78eecf30c5fa9e" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "baseline_world": 0.08, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "baseline_world": 0.13, + "current_law": 0.13, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.13, + "reform_world": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "baseline_world": 0.15, + "current_law": 0.15, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.15, + "reform_world": 0.17 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "the forward delta changes current law in an in-force year", + "holds": true + }, + "reversal_differs_from_current_law": { + "detail": "not a reversal", + "holds": null + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "baseline_world": 0.03, + "current_law": 0.03, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.03, + "reform_world": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "baseline_world": 0.05, + "current_law": 0.05, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.05, + "reform_world": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + 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167950783.51881027, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 24272178.916050795 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2427217891.6050797, + "key": "obr_pmd_nov2025:11650:068acce8b0873200", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 24272178.916050795, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -122757660.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Capital gains tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11656:e5c5845a4df7a18b", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -77431827.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Inheritance tax" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:11662:6d909ba62cdc4a9d", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 21006518.810046963, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22809:83691f2969d81ad0", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 9112360.189953031, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22815:1312cc7ca835f35b", + "level": "source_row", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": 2259267108.0862694, + "context": {}, + "delta_gbp": 167950783.51881027, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 24272178.916050795 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2427217891.6050797, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 24272178.916050795, + "year": 2028 + }, + { + "base_gbp": 2259267108.0862694, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 167950783.51881027, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 24272178.916050795 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2427217891.6050797, + "key": "stamp_duty_land_tax", + "level": "head", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 24272178.916050795, + "year": 2028 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028" + }, + "source_cells": [ + { + "base_gbp": 2259267108.0862694, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 2427217891.6050797, + "obr_value_gbp": 450753667.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11650:068acce8b0873200", + "source_row_number": 11650, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -122757660.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11656:e5c5845a4df7a18b", + "source_row_number": 11656, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -77431827.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11662:6d909ba62cdc4a9d", + "source_row_number": 11662, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Inheritance tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 21006518.810046963, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22809:83691f2969d81ad0", + "source_row_number": 22809, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 9112360.189953031, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22815:1312cc7ca835f35b", + "source_row_number": 22815, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.md new file mode 100644 index 0000000..c08bafa --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2028.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11650:068acce8b0873200 | 2,259.3 | 2,427.2 | 168.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11656:e5c5845a4df7a18b | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11662:6d909ba62cdc4a9d | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22809:83691f2969d81ad0 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22815:1312cc7ca835f35b | — | — | — | — | — | +| measure_year | total | 2,259.3 | 2,427.2 | 168.0 | numerical | move_above_threshold | +| head | stamp_duty_land_tax | 2,259.3 | 2,427.2 | 168.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11650:068acce8b0873200 (row 11650) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Stamp duty | 450.8 | 2,259.3 | 2,427.2 | +| obr_pmd_nov2025:11656:e5c5845a4df7a18b (row 11656) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Capital gains tax | -122.8 | — | — | +| obr_pmd_nov2025:11662:6d909ba62cdc4a9d (row 11662) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Inheritance tax | -77.4 | — | — | +| obr_pmd_nov2025:22809:83691f2969d81ad0 (row 22809) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 21.0 | — | — | +| obr_pmd_nov2025:22815:1312cc7ca835f35b (row 22815) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 9.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json` (sha256 `70e7150fa4a3f1eaad3603f32abfebc280f14c4aa93c9df190d6b0290af18f48`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json` (sha256 `789a3d2e467eca75c0793c0ceb7bdb30073e5f3a9aecedfa4d78eecf30c5fa9e`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.json new file mode 100644 index 0000000..a393ec9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.json @@ -0,0 +1,478 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "f5da4dceb4590b02226a96759ce615b1282a0707a2349616f676394d17b5ca31" + }, + "head": { + "baseline_reform_dict": null, + "construction": "forward_delta_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json", + "reform_reform_dict": { + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": { + "2024-10-31.2035-12-31": 0.05 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": { + "2024-10-31.2035-12-31": 0.07 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": { + "2024-10-31.2035-12-31": 0.1 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": { + "2024-10-31.2035-12-31": 0.15 + }, + "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": { + "2024-10-31.2035-12-31": 0.17 + } + }, + "sha256": "f7a8720d649c722f589f7c39bb63e0fb0825cb6d27ac1eaef505f7599fa93547" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "minimal_case": { + "status": "to 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25100600.543206826 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2510060054.3206825, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 25100600.543206826, + "year": 2029 + }, + { + "base_gbp": 2336375935.3248425, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 173684118.99584007, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 25100600.543206826 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2510060054.3206825, + "key": "stamp_duty_land_tax", + "level": "head", + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "threshold_gbp": 25100600.543206826, + "year": 2029 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029" + }, + "source_cells": [ + { + "base_gbp": 2336375935.3248425, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": 2510060054.3206825, + "obr_value_gbp": 490256279.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11651:9a7327566a66890c", + "source_row_number": 11651, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Stamp duty" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -129198080.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11657:7fa7efce401257e4", + "source_row_number": 11657, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -84678949.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11663:7a186012776764b9", + "source_row_number": 11663, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Inheritance tax" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 22847463.47299579, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22810:b94a793fb1d3c286", + "source_row_number": 22810, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 9910938.527004203, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22816:4ee584ef8c6c1052", + "source_row_number": 22816, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.md new file mode 100644 index 0000000..0208da9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp__2029.md @@ -0,0 +1,61 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:11651:9a7327566a66890c | 2,336.4 | 2,510.1 | 173.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:11657:7fa7efce401257e4 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:11663:7a186012776764b9 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22810:b94a793fb1d3c286 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22816:4ee584ef8c6c1052 | — | — | — | — | — | +| measure_year | total | 2,336.4 | 2,510.1 | 173.7 | numerical | move_above_threshold | +| head | stamp_duty_land_tax | 2,336.4 | 2,510.1 | 173.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:11651:9a7327566a66890c (row 11651) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Stamp duty | 490.3 | 2,336.4 | 2,510.1 | +| obr_pmd_nov2025:11657:7fa7efce401257e4 (row 11657) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Capital gains tax | -129.2 | — | — | +| obr_pmd_nov2025:11663:7a186012776764b9 (row 11663) | Tax Measures (Policy measures database) / 2029-30 | 2029-30 | Inheritance tax | -84.7 | — | — | +| obr_pmd_nov2025:22810:b94a793fb1d3c286 (row 22810) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | 22.8 | — | — | +| obr_pmd_nov2025:22816:4ee584ef8c6c1052 (row 22816) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | PSCE in RDEL | 9.9 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json` (sha256 `f5da4dceb4590b02226a96759ce615b1282a0707a2349616f676394d17b5ca31`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json` (sha256 `f7a8720d649c722f589f7c39bb63e0fb0825cb6d27ac1eaef505f7599fa93547`), forward_delta_on_certified_world; baseline dict `null`; reform dict `{"gov.hmrc.stamp_duty.residential.purchase.additional.rate[0].rate": {"2024-10-31.2035-12-31": 0.05}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[1].rate": {"2024-10-31.2035-12-31": 0.07}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[2].rate": {"2024-10-31.2035-12-31": 0.1}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[3].rate": {"2024-10-31.2035-12-31": 0.15}, "gov.hmrc.stamp_duty.residential.purchase.additional.rate[4].rate": {"2024-10-31.2035-12-31": 0.17}}` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.json new file mode 100644 index 0000000..1f46d26 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json", + "reform_reform_dict": null, + "sha256": "d37bef86a0f713898b680177199dff5edbe8145b24f36cd8ce711729f64fe0a4" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json", + "reform_reform_dict": null, + "sha256": "89036ea858e27044f5f5904f54ab0ccbaac1e403a2d54ac5ccedac78b41c07da" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 1713880895.879209, + "context": { + "fy": "2024-25", + "obr_value_gbp": 1324000000.0, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -218963499.9949875, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17138808.95879209 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1494917395.8842216, + "key": "obr_pmd_nov2025:22853:636080d8aa33dd8e", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 17138808.95879209, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 126000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22859:a286d64db3a4de9d", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": 1713880895.879209, + "context": {}, + "delta_gbp": -218963499.9949875, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17138808.95879209 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1494917395.8842216, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 17138808.95879209, + "year": 2024 + }, + { + "base_gbp": 1713880895.879209, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -218963499.9949875, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17138808.95879209 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 1494917395.8842216, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 17138808.95879209, + "year": 2024 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024" + }, + "source_cells": [ + { + "base_gbp": 1713880895.879209, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": 1494917395.8842216, + "obr_value_gbp": 1324000000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22853:636080d8aa33dd8e", + "source_row_number": 22853, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 126000000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22859:a286d64db3a4de9d", + "source_row_number": 22859, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.md new file mode 100644 index 0000000..7dc3fcb --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2024.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22853:636080d8aa33dd8e | 1,713.9 | 1,494.9 | -219.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22859:a286d64db3a4de9d | — | — | — | — | — | +| measure_year | total | 1,713.9 | 1,494.9 | -219.0 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 1,713.9 | 1,494.9 | -219.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22853:636080d8aa33dd8e (row 22853) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 1,324.0 | 1,713.9 | 1,494.9 | +| obr_pmd_nov2025:22859:a286d64db3a4de9d (row 22859) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 126.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json` (sha256 `d37bef86a0f713898b680177199dff5edbe8145b24f36cd8ce711729f64fe0a4`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json` (sha256 `89036ea858e27044f5f5904f54ab0ccbaac1e403a2d54ac5ccedac78b41c07da`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.json new file mode 100644 index 0000000..caf8fe8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json", + "reform_reform_dict": null, + "sha256": "147ea0468e56d5213bdcf37c035baa8de0b4b5d5857b002564a0acb8f964e4e3" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json", + "reform_reform_dict": null, + "sha256": "413e3ba8dae2c207ed9aeb56d71440525f4e4fd5245a46f49cc250ed171791b0" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 349882534.4296024, + "context": { + "fy": "2025-26", + "obr_value_gbp": 1378000000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -164429906.66761112, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3498825.3442960237 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 185452627.76199126, + "key": "obr_pmd_nov2025:22854:edbde987f66af165", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3498825.3442960237, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 132000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22860:4f83faabe04eeb65", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": 349882534.4296024, + "context": {}, + "delta_gbp": -164429906.66761112, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3498825.3442960237 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 185452627.76199126, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3498825.3442960237, + "year": 2025 + }, + { + "base_gbp": 349882534.4296024, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -164429906.66761112, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3498825.3442960237 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 185452627.76199126, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3498825.3442960237, + "year": 2025 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025" + }, + "source_cells": [ + { + "base_gbp": 349882534.4296024, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 185452627.76199126, + "obr_value_gbp": 1378000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22854:edbde987f66af165", + "source_row_number": 22854, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 132000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22860:4f83faabe04eeb65", + "source_row_number": 22860, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.md new file mode 100644 index 0000000..929d6ad --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2025.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22854:edbde987f66af165 | 349.9 | 185.5 | -164.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22860:4f83faabe04eeb65 | — | — | — | — | — | +| measure_year | total | 349.9 | 185.5 | -164.4 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 349.9 | 185.5 | -164.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22854:edbde987f66af165 (row 22854) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 1,378.0 | 349.9 | 185.5 | +| obr_pmd_nov2025:22860:4f83faabe04eeb65 (row 22860) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 132.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json` (sha256 `147ea0468e56d5213bdcf37c035baa8de0b4b5d5857b002564a0acb8f964e4e3`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json` (sha256 `413e3ba8dae2c207ed9aeb56d71440525f4e4fd5245a46f49cc250ed171791b0`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.json new file mode 100644 index 0000000..2f38b05 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json", + "reform_reform_dict": null, + "sha256": "d922c443a06b28350c40a8835f34dd5f8e0884d030da1eed8b26d875c781a680" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json", + "reform_reform_dict": null, + "sha256": "0649d7c43cab70ef377165ebc4f708d47559bb315669cef41328321459d0dd97" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 367920017.09756255, + "context": { + "fy": "2026-27", + "obr_value_gbp": 1420000000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -174088557.7816682, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3679200.1709756255 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 193831459.31589437, + "key": "obr_pmd_nov2025:22855:dbc5baf2a54734dc", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3679200.1709756255, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 136000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22861:0f81af8bde9e95a0", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 367920017.09756255, + "context": {}, + "delta_gbp": -174088557.7816682, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3679200.1709756255 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 193831459.31589437, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3679200.1709756255, + "year": 2026 + }, + { + "base_gbp": 367920017.09756255, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -174088557.7816682, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3679200.1709756255 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 193831459.31589437, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3679200.1709756255, + "year": 2026 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026" + }, + "source_cells": [ + { + "base_gbp": 367920017.09756255, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 193831459.31589437, + "obr_value_gbp": 1420000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22855:dbc5baf2a54734dc", + "source_row_number": 22855, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 136000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22861:0f81af8bde9e95a0", + "source_row_number": 22861, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.md new file mode 100644 index 0000000..e7e953e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2026.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22855:dbc5baf2a54734dc | 367.9 | 193.8 | -174.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22861:0f81af8bde9e95a0 | — | — | — | — | — | +| measure_year | total | 367.9 | 193.8 | -174.1 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 367.9 | 193.8 | -174.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22855:dbc5baf2a54734dc (row 22855) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 1,420.0 | 367.9 | 193.8 | +| obr_pmd_nov2025:22861:0f81af8bde9e95a0 (row 22861) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 136.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json` (sha256 `d922c443a06b28350c40a8835f34dd5f8e0884d030da1eed8b26d875c781a680`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json` (sha256 `0649d7c43cab70ef377165ebc4f708d47559bb315669cef41328321459d0dd97`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.json new file mode 100644 index 0000000..a12e553 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027.json", + "reform_reform_dict": null, + "sha256": "01bc3223958f335ac75c7beb08f9ae727fc0d4476950633b1a5d0ae102037dc5" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027.json", + "reform_reform_dict": null, + "sha256": "07322b0b545b1d23e09ed3debd86ea3a60b3afde08ed30d4e26872874c463c07" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 397324703.9610295, + "context": { + "fy": "2027-28", + "obr_value_gbp": 1439000000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -178737410.62453818, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3973247.0396102956 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 218587293.33649135, + "key": "obr_pmd_nov2025:22856:c29981419df6c6f6", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3973247.0396102956, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 140000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22862:63e7eea1be5ed5df", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 397324703.9610295, + "context": {}, + "delta_gbp": -178737410.62453818, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3973247.0396102956 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 218587293.33649135, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3973247.0396102956, + "year": 2027 + }, + { + "base_gbp": 397324703.9610295, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -178737410.62453818, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3973247.0396102956 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 218587293.33649135, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 3973247.0396102956, + "year": 2027 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027" + }, + "source_cells": [ + { + "base_gbp": 397324703.9610295, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 218587293.33649135, + "obr_value_gbp": 1439000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22856:c29981419df6c6f6", + "source_row_number": 22856, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 140000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22862:63e7eea1be5ed5df", + "source_row_number": 22862, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.md new file mode 100644 index 0000000..09ce814 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2027.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22856:c29981419df6c6f6 | 397.3 | 218.6 | -178.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22862:63e7eea1be5ed5df | — | — | — | — | — | +| measure_year | total | 397.3 | 218.6 | -178.7 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 397.3 | 218.6 | -178.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22856:c29981419df6c6f6 (row 22856) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 1,439.0 | 397.3 | 218.6 | +| obr_pmd_nov2025:22862:63e7eea1be5ed5df (row 22862) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 140.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027.json` (sha256 `01bc3223958f335ac75c7beb08f9ae727fc0d4476950633b1a5d0ae102037dc5`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027.json` (sha256 `07322b0b545b1d23e09ed3debd86ea3a60b3afde08ed30d4e26872874c463c07`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.json new file mode 100644 index 0000000..79bc0ec --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json", + "reform_reform_dict": null, + "sha256": "55fcf11ef2837e1cc314711718afe2f3f39aae016679e49e96fc20810c7df7e4" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json", + "reform_reform_dict": null, + "sha256": "3da36dfebf68e4209af0b06a55a4688ccd81765e889405777ae95af09be71874" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 417582943.08061886, + "context": { + "fy": "2028-29", + "obr_value_gbp": 1459000000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -190658131.80732703, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4175829.430806189 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 226924811.27329183, + "key": "obr_pmd_nov2025:22857:92bf18d3bd843235", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4175829.430806189, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 145000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22863:06a9e56d1d0f70ad", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": 417582943.08061886, + "context": {}, + "delta_gbp": -190658131.80732703, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4175829.430806189 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 226924811.27329183, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4175829.430806189, + "year": 2028 + }, + { + "base_gbp": 417582943.08061886, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -190658131.80732703, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4175829.430806189 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 226924811.27329183, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4175829.430806189, + "year": 2028 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028" + }, + "source_cells": [ + { + "base_gbp": 417582943.08061886, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 226924811.27329183, + "obr_value_gbp": 1459000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22857:92bf18d3bd843235", + "source_row_number": 22857, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 145000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22863:06a9e56d1d0f70ad", + "source_row_number": 22863, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.md new file mode 100644 index 0000000..2903755 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2028.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22857:92bf18d3bd843235 | 417.6 | 226.9 | -190.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22863:06a9e56d1d0f70ad | — | — | — | — | — | +| measure_year | total | 417.6 | 226.9 | -190.7 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 417.6 | 226.9 | -190.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22857:92bf18d3bd843235 (row 22857) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 1,459.0 | 417.6 | 226.9 | +| obr_pmd_nov2025:22863:06a9e56d1d0f70ad (row 22863) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 145.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json` (sha256 `55fcf11ef2837e1cc314711718afe2f3f39aae016679e49e96fc20810c7df7e4`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json` (sha256 `3da36dfebf68e4209af0b06a55a4688ccd81765e889405777ae95af09be71874`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.json new file mode 100644 index 0000000..8d1faed --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.json @@ -0,0 +1,276 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json", + "reform_reform_dict": null, + "sha256": "8e0471c0cb60e12aed60caec4a2bf2c83af5730a955454c156becb4d2e30ab34" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "2024-01-01.2035-12-31": false + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json", + "reform_reform_dict": null, + "sha256": "ed41d9a544d6a8907133e375e8dac09b30a109b3b25d3dd0d239de1ec1d22540" + } + }, + "cited_sources": [], + "event": "autumn_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.winter_fuel_payment.eligibility.require_benefits": { + "baseline_world": false, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": 453160743.2087734, + "context": { + "fy": "2029-30", + "obr_value_gbp": 1501000000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -212099708.36635995, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4531607.432087733 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 241061034.84241343, + "key": "obr_pmd_nov2025:22858:6050e74df71edc1c", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4531607.432087733, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 152000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22864:4349e70268452209", + "level": "source_row", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": 453160743.2087734, + "context": {}, + "delta_gbp": -212099708.36635995, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4531607.432087733 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 241061034.84241343, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4531607.432087733, + "year": 2029 + }, + { + "base_gbp": 453160743.2087734, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -212099708.36635995, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 4531607.432087733 + } + ], + "event": "autumn_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 241061034.84241343, + "key": "winter_fuel_allowance", + "level": "head", + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "threshold_gbp": 4531607.432087733, + "year": 2029 + } + ], + "registry_sha256": { + "base": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34", + "head": "89784d34920fb2d6aae702fb4028f84d7bf87f1694df77a0c9c5d255edbcdd34" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029" + }, + "source_cells": [ + { + "base_gbp": 453160743.2087734, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": 241061034.84241343, + "obr_value_gbp": 1501000000.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22858:6050e74df71edc1c", + "source_row_number": 22858, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 152000000.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22864:4349e70268452209", + "source_row_number": 22864, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.md new file mode 100644 index 0000000..ffff139 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_budget_2024__winter_fuel_means_test__2029.md @@ -0,0 +1,55 @@ +# Investigation packet: autumn_budget_2024 / autumn_budget_2024__winter_fuel_means_test / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:22858:6050e74df71edc1c | 453.2 | 241.1 | -212.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22864:4349e70268452209 | — | — | — | — | — | +| measure_year | total | 453.2 | 241.1 | -212.1 | numerical | move_above_threshold | +| head | winter_fuel_allowance | 453.2 | 241.1 | -212.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:22858:6050e74df71edc1c (row 22858) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Welfare inside cap | 1,501.0 | 453.2 | 241.1 | +| obr_pmd_nov2025:22864:4349e70268452209 (row 22864) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | 152.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json` (sha256 `8e0471c0cb60e12aed60caec4a2bf2c83af5730a955454c156becb4d2e30ab34`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json` (sha256 `ed41d9a544d6a8907133e375e8dac09b30a109b3b25d3dd0d239de1ec1d22540`), reversal_on_certified_world; baseline dict `{"gov.dwp.winter_fuel_payment.eligibility.require_benefits": {"2024-01-01.2035-12-31": false}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_budget_2024__winter_fuel_means_test --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.json new file mode 100644 index 0000000..5f88f65 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.json @@ -0,0 +1,587 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json", + "reform_reform_dict": null, + "sha256": "b15ef6c90af1f05eeb520544c767230f66c6778d908d4412ddfb2d2b7872526f" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json", + "reform_reform_dict": null, + "sha256": "f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 86201088.67014313, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 157024321.72985077, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2432254.103999939 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 243225410.3999939, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 2432254.103999939, + "year": 2024 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2024-25", + "head_gbp": 0.0, + "obr_value_gbp": 369032563.99687773, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10543:a1f1338aee24ceda", + "source_row_number": 10543, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -11082510181.993792, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -10762004266.457272, + "obr_value_gbp": -9128907735.336323, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10549:7322b894d39fa3ec", + "source_row_number": 10549, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -102403287.04797442, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10555:6e52d779b70c2afe", + "source_row_number": 10555, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10561:0142012d49059613", + "source_row_number": 10561, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 86201088.67014313, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": 243225410.3999939, + "obr_value_gbp": 116325864.29395293, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21462:c775903b43caf723", + "source_row_number": 21462, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 2018015.4325961594, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21468:3a8f7c4777a80257", + "source_row_number": 21468, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 26548204.209517945, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21474:9cbc966cf0e74bd1", + "source_row_number": 21474, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.md new file mode 100644 index 0000000..a5837fd --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2024.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10543:a1f1338aee24ceda | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10549:7322b894d39fa3ec | -11,082.5 | -10,762.0 | 320.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10555:6e52d779b70c2afe | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10561:0142012d49059613 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21462:c775903b43caf723 | 86.2 | 243.2 | 157.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21468:3a8f7c4777a80257 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21474:9cbc966cf0e74bd1 | — | — | — | — | — | +| measure_year | total | -10,996.3 | -10,518.8 | 477.5 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -11,086.5 | -10,764.5 | 322.0 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.9 | 2.5 | -1.5 | numerical | move_above_threshold | +| head | universal_credit | 86.2 | 243.2 | 157.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10543:a1f1338aee24ceda (row 10543) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 369.0 | 0.0 | 0.0 | +| obr_pmd_nov2025:10549:7322b894d39fa3ec (row 10549) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -9,128.9 | -11,082.5 | -10,762.0 | +| obr_pmd_nov2025:10555:6e52d779b70c2afe (row 10555) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Corporation tax (onshore) | -102.4 | — | — | +| obr_pmd_nov2025:10561:0142012d49059613 (row 10561) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21462:c775903b43caf723 (row 21462) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 116.3 | 86.2 | 243.2 | +| obr_pmd_nov2025:21468:3a8f7c4777a80257 (row 21468) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 2.0 | — | — | +| obr_pmd_nov2025:21474:9cbc966cf0e74bd1 (row 21474) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 26.5 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json` (sha256 `b15ef6c90af1f05eeb520544c767230f66c6778d908d4412ddfb2d2b7872526f`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json` (sha256 `f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.json new file mode 100644 index 0000000..746573a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.json @@ -0,0 +1,587 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "reform_reform_dict": null, + "sha256": "1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "reform_reform_dict": null, + "sha256": "62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2025-26", + "obr_value_gbp": 606767032.7839051, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10544:79169e2dc0d81851", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": -11685772883.678026, + "context": { + "fy": "2025-26", + "obr_value_gbp": -9182264794.75723, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 227002785.52697563, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 116857728.83678026 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -11458770098.15105, + "key": "obr_pmd_nov2025:10550:68081ae97974ee1e", + "level": "source_row", + "measure_key": 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"delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21475:d7a921363b549d4a", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": -11591523630.135256, + "context": {}, + "delta_gbp": 401112486.0474224, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 115915236.30135256 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -11190411144.087833, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 115915236.30135256, + "year": 2025 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + 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"head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": 3671785.2452521324, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": -1001908.9596271515, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 2669876.285624981, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": 94249253.54277039, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 174109700.52044678, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2683589.5406321716 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 268358954.06321716, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 2683589.5406321716, + "year": 2025 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": 606767032.7839051, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10544:79169e2dc0d81851", + "source_row_number": 10544, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -11685772883.678026, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -11458770098.15105, + "obr_value_gbp": -9182264794.75723, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10550:68081ae97974ee1e", + "source_row_number": 10550, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -274945169.9796506, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10556:7fa8864402f56971", + "source_row_number": 10556, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10562:c587a7ea3d698161", + "source_row_number": 10562, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 94249253.54277039, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 268358954.06321716, + "obr_value_gbp": 152733252.59708387, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21463:fd9bc11d19465ecb", + "source_row_number": 21463, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 4219502.741366684, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21469:e585cb5a7bf7268c", + "source_row_number": 21469, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 44796300.3371725, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21475:d7a921363b549d4a", + "source_row_number": 21475, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.md new file mode 100644 index 0000000..ef00083 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2025.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10544:79169e2dc0d81851 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10550:68081ae97974ee1e | -11,685.8 | -11,458.8 | 227.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10556:7fa8864402f56971 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10562:c587a7ea3d698161 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21463:fd9bc11d19465ecb | 94.2 | 268.4 | 174.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21469:e585cb5a7bf7268c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21475:d7a921363b549d4a | — | — | — | — | — | +| measure_year | total | -11,591.5 | -11,190.4 | 401.1 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -11,689.4 | -11,461.4 | 228.0 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.7 | 2.7 | -1.0 | numerical | move_above_threshold | +| head | universal_credit | 94.2 | 268.4 | 174.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10544:79169e2dc0d81851 (row 10544) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 606.8 | 0.0 | 0.0 | +| obr_pmd_nov2025:10550:68081ae97974ee1e (row 10550) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -9,182.3 | -11,685.8 | -11,458.8 | +| obr_pmd_nov2025:10556:7fa8864402f56971 (row 10556) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | -274.9 | — | — | +| obr_pmd_nov2025:10562:c587a7ea3d698161 (row 10562) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21463:fd9bc11d19465ecb (row 21463) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 152.7 | 94.2 | 268.4 | +| obr_pmd_nov2025:21469:e585cb5a7bf7268c (row 21469) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 4.2 | — | — | +| obr_pmd_nov2025:21475:d7a921363b549d4a (row 21475) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 44.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json` (sha256 `1b7002908a8df14628b82d035c4eed72c16c06aba530b5e3ad841da25b01826e`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json` (sha256 `62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.json new file mode 100644 index 0000000..f4d40ca --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "reform_reform_dict": null, + "sha256": "65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "reform_reform_dict": null, + "sha256": "91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"Capital gains tax" + }, + { + "base_gbp": 104678630.74134064, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 274884755.3353424, + "obr_value_gbp": 171410663.03096536, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21464:190052623cdf04c0", + "source_row_number": 21464, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 5651180.102607832, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21470:a374a68995990feb", + "source_row_number": 21470, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 57144853.40665652, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21476:68e76146f1165518", + "source_row_number": 21476, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.md new file mode 100644 index 0000000..13911df --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2026.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10545:18a361a4f818b0b8 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10551:67fe35e4947b995a | -12,070.1 | -11,919.3 | 150.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10557:93c084b7621cd9ac | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10563:81781f08d44304b1 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21464:190052623cdf04c0 | 104.7 | 274.9 | 170.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21470:a374a68995990feb | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21476:68e76146f1165518 | — | — | — | — | — | +| measure_year | total | -11,965.4 | -11,644.5 | 320.9 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,073.5 | -11,923.0 | 150.5 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.4 | 3.7 | 0.3 | — | — | +| head | universal_credit | 104.7 | 274.9 | 170.2 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10545:18a361a4f818b0b8 (row 10545) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 684.4 | 0.0 | 0.0 | +| obr_pmd_nov2025:10551:67fe35e4947b995a (row 10551) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -9,343.0 | -12,070.1 | -11,919.3 | +| obr_pmd_nov2025:10557:93c084b7621cd9ac (row 10557) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | -410.0 | — | — | +| obr_pmd_nov2025:10563:81781f08d44304b1 (row 10563) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21464:190052623cdf04c0 (row 21464) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 171.4 | 104.7 | 274.9 | +| obr_pmd_nov2025:21470:a374a68995990feb (row 21470) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 5.7 | — | — | +| obr_pmd_nov2025:21476:68e76146f1165518 (row 21476) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 57.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json` (sha256 `65d728060d9d6b2379957944d897a7e28aad115596e7d2ea95cfd821225b1049`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json` (sha256 `91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.json new file mode 100644 index 0000000..4b4da59 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.json @@ -0,0 +1,569 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "reform_reform_dict": null, + "sha256": "43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "reform_reform_dict": null, + "sha256": "e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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.venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": 784710852.2952693, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10546:fa5fffec2b5956c5", + "source_row_number": 10546, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -12356159334.317142, + "flags": [], + "fy": "2027-28", + "head_gbp": -12255153215.674099, + "obr_value_gbp": -9564167485.439438, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10552:16a41c96f88267ae", + "source_row_number": 10552, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -522423182.3558507, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10558:b4986d812dc5a6a2", + "source_row_number": 10558, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10564:2063a39157d32288", + "source_row_number": 10564, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 109333370.59695435, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 282377568.5032654, + "obr_value_gbp": 170116390.2381247, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21465:6ea19652f3e3ea6b", + "source_row_number": 21465, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 6908418.202002009, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21471:b097d213678c2035", + "source_row_number": 21471, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 68627276.01524708, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21477:948ae569eb8d4a91", + "source_row_number": 21477, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.md new file mode 100644 index 0000000..cf2821b --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2027.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10546:fa5fffec2b5956c5 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10552:16a41c96f88267ae | -12,356.2 | -12,255.2 | 101.0 | — | — | +| source_row | obr_pmd_nov2025:10558:b4986d812dc5a6a2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10564:2063a39157d32288 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21465:6ea19652f3e3ea6b | 109.3 | 282.4 | 173.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21471:b097d213678c2035 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21477:948ae569eb8d4a91 | — | — | — | — | — | +| measure_year | total | -12,246.8 | -11,972.8 | 274.1 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,359.5 | -12,260.6 | 98.9 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.4 | 5.4 | 2.1 | numerical | move_above_threshold | +| head | universal_credit | 109.3 | 282.4 | 173.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10546:fa5fffec2b5956c5 (row 10546) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 784.7 | 0.0 | 0.0 | +| obr_pmd_nov2025:10552:16a41c96f88267ae (row 10552) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -9,564.2 | -12,356.2 | -12,255.2 | +| obr_pmd_nov2025:10558:b4986d812dc5a6a2 (row 10558) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | -522.4 | — | — | +| obr_pmd_nov2025:10564:2063a39157d32288 (row 10564) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21465:6ea19652f3e3ea6b (row 21465) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 170.1 | 109.3 | 282.4 | +| obr_pmd_nov2025:21471:b097d213678c2035 (row 21471) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 6.9 | — | — | +| obr_pmd_nov2025:21477:948ae569eb8d4a91 (row 21477) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 68.6 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json` (sha256 `43cccd2c18558b0e1435a358079c4f1be63db7295b8037a270e1a967731ff7dd`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json` (sha256 `e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.json new file mode 100644 index 0000000..d513b91 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.json @@ -0,0 +1,569 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "reform_reform_dict": null, + "sha256": "dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "reform_reform_dict": null, + "sha256": "d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 3455843.3393855095, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 3677442.64503479, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 7133285.9844202995, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 109787606.17053986, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 198642149.6122055, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3084297.5578274536 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 308429755.78274536, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "threshold_gbp": 3084297.5578274536, + "year": 2028 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2028-29", + "head_gbp": 0.0, + "obr_value_gbp": 870756822.6676524, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10547:ac4c90edc3f68a4a", + "source_row_number": 10547, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -12663862924.5513, + "flags": [], + "fy": "2028-29", + "head_gbp": -12566120843.419342, + "obr_value_gbp": -9840040167.551245, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10553:39c2cf71f48d4440", + "source_row_number": 10553, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -622482777.6002628, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10559:25df56e9c429d3de", + "source_row_number": 10559, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10565:b5bfc5a7ff82833c", + "source_row_number": 10565, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 109787606.17053986, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 308429755.78274536, + "obr_value_gbp": 180120937.94196734, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21466:43674024394e1bc0", + "source_row_number": 21466, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 7996365.527369115, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21472:b09d4425f46fcb57", + "source_row_number": 21472, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 78361107.60494722, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21478:88af641dd7a06883", + "source_row_number": 21478, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.md new file mode 100644 index 0000000..4d5aae2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p__2028.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10547:ac4c90edc3f68a4a | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10553:39c2cf71f48d4440 | -12,663.9 | -12,566.1 | 97.7 | — | — | +| source_row | obr_pmd_nov2025:10559:25df56e9c429d3de | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10565:b5bfc5a7ff82833c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21466:43674024394e1bc0 | 109.8 | 308.4 | 198.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21472:b09d4425f46fcb57 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21478:88af641dd7a06883 | — | — | — | — | — | +| measure_year | total | -12,554.1 | -12,257.7 | 296.4 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,667.3 | -12,573.3 | 94.1 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.5 | 7.1 | 3.7 | numerical | move_above_threshold | +| head | universal_credit | 109.8 | 308.4 | 198.6 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10547:ac4c90edc3f68a4a (row 10547) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 870.8 | 0.0 | 0.0 | +| obr_pmd_nov2025:10553:39c2cf71f48d4440 (row 10553) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | -9,840.0 | -12,663.9 | -12,566.1 | +| obr_pmd_nov2025:10559:25df56e9c429d3de (row 10559) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | -622.5 | — | — | +| obr_pmd_nov2025:10565:b5bfc5a7ff82833c (row 10565) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21466:43674024394e1bc0 (row 21466) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 180.1 | 109.8 | 308.4 | +| obr_pmd_nov2025:21472:b09d4425f46fcb57 (row 21472) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 8.0 | — | — | +| obr_pmd_nov2025:21478:88af641dd7a06883 (row 21478) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 78.4 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json` (sha256 `dbba07087b94a010171734d05d12b7fa4b4fa455889ac999140ba4d014a80ed5`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json` (sha256 `d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.json new file mode 100644 index 0000000..1b86fe2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.json @@ -0,0 +1,618 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "reform_reform_dict": null, + "sha256": "14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "reform_reform_dict": null, + "sha256": "a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d" + } + }, + "cited_sources": [ + "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html" + ], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "baseline_world": 3.7, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "baseline_world": 12570, + 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"tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21504:11aac6da7a06d654", + "source_row_number": 21504, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21510:f7365b6a93fbe4c8", + "source_row_number": 21510, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.md new file mode 100644 index 0000000..6aadee3 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2024.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_2_self_employed_nics_abolition / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10591:06c2501422284995 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10597:37b420855b7005a0 | -512.2 | -420.1 | 92.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10603:f988dfb34cc38104 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10609:0bf03e9f919bfbae | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21498:3fa4108a7eac0a15 | 9.7 | 38.4 | 28.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21504:11aac6da7a06d654 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21510:f7365b6a93fbe4c8 | — | — | — | — | — | +| measure_year | total | -502.5 | -381.6 | 120.8 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | -512.1 | -420.1 | 92.1 | numerical | move_above_threshold | +| head | ni_class_4 | -0.1 | 0.0 | 0.1 | structural | zero_crossing | +| head | universal_credit | 9.7 | 38.4 | 28.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10591:06c2501422284995 (row 10591) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 0.0 | 0.0 | 0.0 | +| obr_pmd_nov2025:10597:37b420855b7005a0 (row 10597) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -348.7 | -512.2 | -420.1 | +| obr_pmd_nov2025:10603:f988dfb34cc38104 (row 10603) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Corporation tax (onshore) | -36.8 | — | — | +| obr_pmd_nov2025:10609:0bf03e9f919bfbae (row 10609) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21498:3fa4108a7eac0a15 (row 21498) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 4.1 | 9.7 | 38.4 | +| obr_pmd_nov2025:21504:11aac6da7a06d654 (row 21504) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:21510:f7365b6a93fbe4c8 (row 21510) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json` (sha256 `14eefc6220de65b37bc5cc85ce99871336a44dea94de7bf4cf603598a581e2c2`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json` (sha256 `a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024 +``` + +## Sources the registry cites + +* https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.json new file mode 100644 index 0000000..39959e8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.json @@ -0,0 +1,611 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "reform_reform_dict": null, + "sha256": "f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "reform_reform_dict": null, + "sha256": "c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016" + } + }, + "cited_sources": [ + "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html" + ], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "baseline_world": 3.7, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "baseline_world": 12570, + 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"197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": 1701838.270432405, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10592:e5c257a04708cde7", + "source_row_number": 10592, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -519186159.4330233, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -434568693.08012676, + "obr_value_gbp": -350102319.5871488, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10598:28f9366b82391330", + "source_row_number": 10598, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -120277089.33685336, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10604:2e41723e31096d04", + "source_row_number": 10604, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10610:e82a65922591db12", + "source_row_number": 10610, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 9353628.809425354, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 37897337.34098816, + "obr_value_gbp": 5374644.901458091, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21499:909bf2ab3554e230", + "source_row_number": 21499, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -59309.51934322535, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21505:374cb2da46d104d4", + "source_row_number": 21505, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -112111.41483992286, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21511:69ca865721717cf1", + "source_row_number": 21511, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.md new file mode 100644 index 0000000..b0d4fea --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2025.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_2_self_employed_nics_abolition / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10592:e5c257a04708cde7 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10598:28f9366b82391330 | -519.2 | -434.6 | 84.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10604:2e41723e31096d04 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10610:e82a65922591db12 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21499:909bf2ab3554e230 | 9.4 | 37.9 | 28.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21505:374cb2da46d104d4 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21511:69ca865721717cf1 | — | — | — | — | — | +| measure_year | total | -509.8 | -396.7 | 113.2 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | -519.1 | -434.6 | 84.6 | numerical | move_above_threshold | +| head | ni_class_4 | -0.0 | 0.0 | 0.0 | structural | zero_crossing | +| head | universal_credit | 9.4 | 37.9 | 28.5 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10592:e5c257a04708cde7 (row 10592) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 1.7 | 0.0 | 0.0 | +| obr_pmd_nov2025:10598:28f9366b82391330 (row 10598) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -350.1 | -519.2 | -434.6 | +| obr_pmd_nov2025:10604:2e41723e31096d04 (row 10604) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | -120.3 | — | — | +| obr_pmd_nov2025:10610:e82a65922591db12 (row 10610) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21499:909bf2ab3554e230 (row 21499) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 5.4 | 9.4 | 37.9 | +| obr_pmd_nov2025:21505:374cb2da46d104d4 (row 21505) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | -0.1 | — | — | +| obr_pmd_nov2025:21511:69ca865721717cf1 (row 21511) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | -0.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json` (sha256 `f6f3ead373fbe24d5ac6838752c31503c83917e29aec9e670feae9e1a4afa493`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json` (sha256 `c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025 +``` + +## Sources the registry cites + +* https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.json new file mode 100644 index 0000000..75706ab --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.json @@ -0,0 +1,611 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "reform_reform_dict": null, + "sha256": "5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "reform_reform_dict": null, + "sha256": "00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6" + } + }, + "cited_sources": [ + "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html" + ], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "baseline_world": 3.7, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "baseline_world": 12570, + 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"channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": -542485937.01707, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 98403111.85584503, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 5424859.3701707 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -444082825.161225, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "threshold_gbp": 5424859.3701707, + "year": 2026 + }, + { + "base_gbp": -45062.07357978821, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 45062.07357978821, + "details": [ + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "autumn_statement_2023", + "flags": [ + "structural" + ], + "head_gbp": 0.0, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 11441880.627342224, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 24817338.868095398, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 36259219.49543762, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "threshold_gbp": 1000000.0, + "year": 2026 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2026-27", + "head_gbp": 0.0, + "obr_value_gbp": 141921087.68720073, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10593:f37c77d805ce9401", + "source_row_number": 10593, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -542530999.0906498, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -444082825.161225, + "obr_value_gbp": -358399850.0876191, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10599:0cdd3c6417e28a14", + "source_row_number": 10599, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -186661694.94794962, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10605:e8520c5b5437234d", + "source_row_number": 10605, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10611:c9463e33b6dd399f", + "source_row_number": 10611, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 11441880.627342224, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 36259219.49543762, + "obr_value_gbp": 6093086.0845173085, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21500:3cd35347ee5fc266", + "source_row_number": 21500, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 1511118.689659208, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21506:b8ab58b536a1ad7f", + "source_row_number": 21506, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 13448321.248614388, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21512:54f73d621c17378e", + "source_row_number": 21512, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.md new file mode 100644 index 0000000..f25cc1a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2026.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_2_self_employed_nics_abolition / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10593:f37c77d805ce9401 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10599:0cdd3c6417e28a14 | -542.5 | -444.1 | 98.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10605:e8520c5b5437234d | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10611:c9463e33b6dd399f | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21500:3cd35347ee5fc266 | 11.4 | 36.3 | 24.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21506:b8ab58b536a1ad7f | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21512:54f73d621c17378e | — | — | — | — | — | +| measure_year | total | -531.1 | -407.8 | 123.3 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | -542.5 | -444.1 | 98.4 | numerical | move_above_threshold | +| head | ni_class_4 | -0.0 | 0.0 | 0.0 | structural | zero_crossing | +| head | universal_credit | 11.4 | 36.3 | 24.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10593:f37c77d805ce9401 (row 10593) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 141.9 | 0.0 | 0.0 | +| obr_pmd_nov2025:10599:0cdd3c6417e28a14 (row 10599) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -358.4 | -542.5 | -444.1 | +| obr_pmd_nov2025:10605:e8520c5b5437234d (row 10605) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | -186.7 | — | — | +| obr_pmd_nov2025:10611:c9463e33b6dd399f (row 10611) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21500:3cd35347ee5fc266 (row 21500) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 6.1 | 11.4 | 36.3 | +| obr_pmd_nov2025:21506:b8ab58b536a1ad7f (row 21506) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 1.5 | — | — | +| obr_pmd_nov2025:21512:54f73d621c17378e (row 21512) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 13.4 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json` (sha256 `5848a23c568097954f5aa4d814fea0101c088492cfc483782b1e580f5823f587`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json` (sha256 `00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026 +``` + +## Sources the registry cites + +* https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.json new file mode 100644 index 0000000..4151f1c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.json @@ -0,0 +1,624 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "reform_reform_dict": null, + "sha256": "a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "reform_reform_dict": null, + "sha256": "b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e" + } + }, + "cited_sources": [ + "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html" + ], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "baseline_world": 3.7, + "current_law": 0, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0, + "reform_world": 0 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "baseline_world": 12570, + 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+ "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": 206481578.21251217, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10594:eac703aa1cd0c605", + "source_row_number": 10594, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1338847352.1526794, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -461693629.36588734, + "obr_value_gbp": -368703205.37524307, + "source_column": "2027-28", + "source_row_id": 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+ "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.md new file mode 100644 index 0000000..425d5d9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2027.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_2_self_employed_nics_abolition / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10594:eac703aa1cd0c605 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10600:d0828a5bfb537ca4 | -1,338.8 | -461.7 | 877.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10606:464a49f34a9b5964 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10612:6f1e9a3bd0d656c3 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21501:53e1c92d4a4f4e96 | 11.9 | 40.5 | 28.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21507:2c2538b49423c207 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21513:7aa3f5c32491b748 | — | — | — | — | — | +| measure_year | total | -1,326.9 | -421.2 | 905.7 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | -552.0 | -461.7 | 90.3 | numerical | move_above_threshold | +| head | ni_class_4 | -786.8 | 0.0 | 786.8 | numerical, structural | move_above_threshold; zero_crossing | +| head | universal_credit | 11.9 | 40.5 | 28.6 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10594:eac703aa1cd0c605 (row 10594) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 206.5 | 0.0 | 0.0 | +| obr_pmd_nov2025:10600:d0828a5bfb537ca4 (row 10600) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -368.7 | -1,338.8 | -461.7 | +| obr_pmd_nov2025:10606:464a49f34a9b5964 (row 10606) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | -242.1 | — | — | +| obr_pmd_nov2025:10612:6f1e9a3bd0d656c3 (row 10612) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21501:53e1c92d4a4f4e96 (row 21501) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 6.2 | 11.9 | 40.5 | +| obr_pmd_nov2025:21507:2c2538b49423c207 (row 21507) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 2.2 | — | — | +| obr_pmd_nov2025:21513:7aa3f5c32491b748 (row 21513) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 20.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json` (sha256 `a62c960ec57a7ae1d115d2e00c69ebfa178bd224474fb10284407fb1c2759b3c`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json` (sha256 `b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027 +``` + +## Sources the registry cites + +* https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.json new file mode 100644 index 0000000..13972fb --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.json @@ -0,0 +1,624 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "reform_reform_dict": null, + "sha256": "666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_2.flat_rate": { + "2024-01-01.2035-12-31": 3.7 + }, + "gov.hmrc.national_insurance.class_2.small_profits_threshold": { + "2024-01-01.2035-12-31": 12570 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "reform_reform_dict": null, + "sha256": "c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849" + } + }, + "cited_sources": [ + "https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html" + ], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. 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+ "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2028-29", + "head_gbp": 0.0, + "obr_value_gbp": 261654511.53642154, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10595:d9bbeb74fa78d25e", + "source_row_number": 10595, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1054555794.4022624, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -477565213.84903, + "obr_value_gbp": -378862321.47441095, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10601:756ded1466aa84b3", + "source_row_number": 10601, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -290645711.2809461, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10607:8dbf84f23026cba0", + "source_row_number": 10607, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10613:3cfca8cfa0228665", + "source_row_number": 10613, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 11951206.26462555, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 41196786.21116638, + "obr_value_gbp": 6726701.429016321, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21502:1ea7fa7e0cfb40da", + "source_row_number": 21502, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 2838759.920443839, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21508:243bee3203cd1327", + "source_row_number": 21508, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 25848426.991564553, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21514:95c9fc186b0b36f4", + "source_row_number": 21514, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.md new file mode 100644 index 0000000..b40dc51 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_2_self_employed_nics_abolition__2028.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_2_self_employed_nics_abolition / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10595:d9bbeb74fa78d25e | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10601:756ded1466aa84b3 | -1,054.6 | -477.6 | 577.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10607:8dbf84f23026cba0 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10613:3cfca8cfa0228665 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21502:1ea7fa7e0cfb40da | 12.0 | 41.2 | 29.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21508:243bee3203cd1327 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21514:95c9fc186b0b36f4 | — | — | — | — | — | +| measure_year | total | -1,042.6 | -436.4 | 606.2 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | -558.7 | -477.6 | 81.1 | numerical | move_above_threshold | +| head | ni_class_4 | -495.9 | 0.0 | 495.9 | numerical, structural | move_above_threshold; zero_crossing | +| head | universal_credit | 12.0 | 41.2 | 29.2 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10595:d9bbeb74fa78d25e (row 10595) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 261.7 | 0.0 | 0.0 | +| obr_pmd_nov2025:10601:756ded1466aa84b3 (row 10601) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | -378.9 | -1,054.6 | -477.6 | +| obr_pmd_nov2025:10607:8dbf84f23026cba0 (row 10607) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | -290.6 | — | — | +| obr_pmd_nov2025:10613:3cfca8cfa0228665 (row 10613) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21502:1ea7fa7e0cfb40da (row 21502) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 6.7 | 12.0 | 41.2 | +| obr_pmd_nov2025:21508:243bee3203cd1327 (row 21508) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 2.8 | — | — | +| obr_pmd_nov2025:21514:95c9fc186b0b36f4 (row 21514) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 25.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json` (sha256 `666c062067b3a8634c74b548da1bdd77ab06b0f24a0465fac2fb6e903e8acae1`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json` (sha256 `c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_2.flat_rate": {"2024-01-01.2035-12-31": 3.7}, "gov.hmrc.national_insurance.class_2.small_profits_threshold": {"2024-01-01.2035-12-31": 12570}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028 +``` + +## Sources the registry cites + +* https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.json new file mode 100644 index 0000000..14b2d0a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json", + "reform_reform_dict": null, + "sha256": "e6cdaa0063a9f35fb49d064cc2c11c5df99a5260900d8a727e6dd17aa452df82" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json", + "reform_reform_dict": null, + "sha256": "9cd244681c3a28b1e8c0b6a58f0830cc4da487d1553e81c13556e6a28f667f53" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21492:2331bd8e954b19b9", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": -550696512.5905471, + "context": {}, + "delta_gbp": 263903456.5556178, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 5506965.125905471 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -286793056.0349293, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 5506965.125905471, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": -557157541.6621337, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 252310136.75263166, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 5571575.416621337 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -304847404.909502, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 5571575.416621337, + "year": 2024 + }, + { + "base_gbp": 6461029.071586609, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 11593319.802986145, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 18054348.874572754, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2024 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2024-25", + "head_gbp": 0.0, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10567:9abce81401b2c5e2", + "source_row_number": 10567, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -557157541.6621337, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -304847404.909502, + "obr_value_gbp": -325287329.3486657, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10573:22a57b73322dcf42", + "source_row_number": 10573, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -25909088.275747422, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10579:4207dfbb96bff4bd", + "source_row_number": 10579, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10585:3790ea3f7e719e01", + "source_row_number": 10585, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 6461029.071586609, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": 18054348.874572754, + "obr_value_gbp": 4097382.253023544, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21480:4e24d4d5f036370a", + "source_row_number": 21480, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21486:6fefba1046222770", + "source_row_number": 21486, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21492:2331bd8e954b19b9", + "source_row_number": 21492, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.md new file mode 100644 index 0000000..1f23427 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2024.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10567:9abce81401b2c5e2 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10573:22a57b73322dcf42 | -557.2 | -304.8 | 252.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10579:4207dfbb96bff4bd | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10585:3790ea3f7e719e01 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21480:4e24d4d5f036370a | 6.5 | 18.1 | 11.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21486:6fefba1046222770 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21492:2331bd8e954b19b9 | — | — | — | — | — | +| measure_year | total | -550.7 | -286.8 | 263.9 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -557.2 | -304.8 | 252.3 | numerical | move_above_threshold | +| head | universal_credit | 6.5 | 18.1 | 11.6 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10567:9abce81401b2c5e2 (row 10567) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 0.0 | 0.0 | 0.0 | +| obr_pmd_nov2025:10573:22a57b73322dcf42 (row 10573) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -325.3 | -557.2 | -304.8 | +| obr_pmd_nov2025:10579:4207dfbb96bff4bd (row 10579) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Corporation tax (onshore) | -25.9 | — | — | +| obr_pmd_nov2025:10585:3790ea3f7e719e01 (row 10585) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21480:4e24d4d5f036370a (row 21480) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 4.1 | 6.5 | 18.1 | +| obr_pmd_nov2025:21486:6fefba1046222770 (row 21486) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:21492:2331bd8e954b19b9 (row 21492) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json` (sha256 `e6cdaa0063a9f35fb49d064cc2c11c5df99a5260900d8a727e6dd17aa452df82`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json` (sha256 `9cd244681c3a28b1e8c0b6a58f0830cc4da487d1553e81c13556e6a28f667f53`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.json new file mode 100644 index 0000000..910f5ab --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json", + "reform_reform_dict": null, + "sha256": "fab7fbd151a2ec9da57c5ba3f1083cbd2001d2c9a1418821cf99aa727258bb9d" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json", + "reform_reform_dict": null, + "sha256": "8b2e20fb5be5de219b87fd9f6796c942d28d9786511b4eed82a3177ac9b4c98d" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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.venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": 18938404.95333278, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10568:d8e11163b163dc62", + "source_row_number": 10568, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + 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"tax_head": "Capital gains tax" + }, + { + "base_gbp": 6347881.413131714, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 20150498.635040283, + "obr_value_gbp": 5374644.901458091, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21481:2b2973b0ac23d6e9", + "source_row_number": 21481, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 73189.68561434674, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21487:6667d528cfbcc389", + "source_row_number": 21487, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 1365476.1413958245, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21493:6c678a2f414c3792", + "source_row_number": 21493, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.md new file mode 100644 index 0000000..3e13c85 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2025.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10568:d8e11163b163dc62 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10574:46d6b72964d38975 | -564.7 | -310.6 | 254.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10580:3a44cba01461f1ab | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10586:bec769ce8acdb975 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21481:2b2973b0ac23d6e9 | 6.3 | 20.2 | 13.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21487:6667d528cfbcc389 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21493:6c678a2f414c3792 | — | — | — | — | — | +| measure_year | total | -558.3 | -290.5 | 267.9 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -564.7 | -310.6 | 254.1 | numerical | move_above_threshold | +| head | universal_credit | 6.3 | 20.2 | 13.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10568:d8e11163b163dc62 (row 10568) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 18.9 | 0.0 | 0.0 | +| obr_pmd_nov2025:10574:46d6b72964d38975 (row 10574) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -323.5 | -564.7 | -310.6 | +| obr_pmd_nov2025:10580:3a44cba01461f1ab (row 10580) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | -84.8 | — | — | +| obr_pmd_nov2025:10586:bec769ce8acdb975 (row 10586) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21481:2b2973b0ac23d6e9 (row 21481) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 5.4 | 6.3 | 20.2 | +| obr_pmd_nov2025:21487:6667d528cfbcc389 (row 21487) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 0.1 | — | — | +| obr_pmd_nov2025:21493:6c678a2f414c3792 (row 21493) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 1.4 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json` (sha256 `fab7fbd151a2ec9da57c5ba3f1083cbd2001d2c9a1418821cf99aa727258bb9d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json` (sha256 `8b2e20fb5be5de219b87fd9f6796c942d28d9786511b4eed82a3177ac9b4c98d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.json new file mode 100644 index 0000000..d499db4 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json", + "reform_reform_dict": null, + "sha256": "29b11585397d4b002b5e8be825e74a6353acc2715a053bb0627ac6992844b151" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json", + "reform_reform_dict": null, + "sha256": "30ec4f136a6fdbc39561f5fec015daa6c7a9b76fbcfb380dd6c8724a2f855c05" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"spending", + "head": "spending" + } + }, + "delta_gbp": 13725138.251174927, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 21426699.796661377, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2026 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2026-27", + "head_gbp": 0.0, + "obr_value_gbp": 114311565.9459352, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10569:9c1e6218a8238dfd", + "source_row_number": 10569, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -583538584.2492275, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -327240152.4824624, + "obr_value_gbp": -330136761.76593643, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10575:e617707f9625fbba", + "source_row_number": 10575, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -132183902.09964179, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10581:97f735b5b05863e9", + "source_row_number": 10581, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10587:5f3c7d488533b903", + "source_row_number": 10587, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 7701561.54548645, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 21426699.796661377, + "obr_value_gbp": 6093086.0845173085, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21482:753c71d52bde5307", + "source_row_number": 21482, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 1161436.1788518343, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21488:9444f449b920b74b", + "source_row_number": 21488, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 10641728.499036483, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21494:c20e55b607e6fc79", + "source_row_number": 21494, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.md new file mode 100644 index 0000000..c869c95 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2026.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10569:9c1e6218a8238dfd | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10575:e617707f9625fbba | -583.5 | -327.2 | 256.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10581:97f735b5b05863e9 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10587:5f3c7d488533b903 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21482:753c71d52bde5307 | 7.7 | 21.4 | 13.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21488:9444f449b920b74b | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21494:c20e55b607e6fc79 | — | — | — | — | — | +| measure_year | total | -575.8 | -305.8 | 270.0 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -583.5 | -327.2 | 256.3 | numerical | move_above_threshold | +| head | universal_credit | 7.7 | 21.4 | 13.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10569:9c1e6218a8238dfd (row 10569) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 114.3 | 0.0 | 0.0 | +| obr_pmd_nov2025:10575:e617707f9625fbba (row 10575) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -330.1 | -583.5 | -327.2 | +| obr_pmd_nov2025:10581:97f735b5b05863e9 (row 10581) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | -132.2 | — | — | +| obr_pmd_nov2025:10587:5f3c7d488533b903 (row 10587) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21482:753c71d52bde5307 (row 21482) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 6.1 | 7.7 | 21.4 | +| obr_pmd_nov2025:21488:9444f449b920b74b (row 21488) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 1.2 | — | — | +| obr_pmd_nov2025:21494:c20e55b607e6fc79 (row 21494) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 10.6 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json` (sha256 `29b11585397d4b002b5e8be825e74a6353acc2715a053bb0627ac6992844b151`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json` (sha256 `30ec4f136a6fdbc39561f5fec015daa6c7a9b76fbcfb380dd6c8724a2f855c05`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.json new file mode 100644 index 0000000..56f9f9a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json", + "reform_reform_dict": null, + "sha256": "1a4597a82e81eecff0e706144f8692cd966a0f45db3ced397708799c09e458ba" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json", + "reform_reform_dict": null, + "sha256": "7f3b2c92e4bee9388de33a32f5e7fc9d541e2e414f162cef10d0baabeec7da7f" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2027-28", + "obr_value_gbp": 161066388.11701736, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10570:382153d580cbbacf", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": -607032565.8024693, + "context": { + "fy": "2027-28", + "obr_value_gbp": -342477170.52714354, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 259423569.62429953, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 6070325.658024693 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -347608996.1781697, + "key": "obr_pmd_nov2025:10576:033898ebb4865f78", + "level": "source_row", + "measure_key": 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"delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:10588:d3ebd197a534d4d4", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 8119534.424377441, + "context": { + "fy": "2027-28", + "obr_value_gbp": 6154373.680937649, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 14725648.723220825, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 22845183.147598267, + "key": "obr_pmd_nov2025:21483:8913a74a278eaeb2", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 1687873.1027686752, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21489:e467d4010f8ef77b", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 15489844.654947326, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21495:ee2885d02bcd90f9", + "level": "source_row", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -598913031.3780918, + "context": {}, + "delta_gbp": 274149218.34752035, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 5989130.313780918 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -324763813.03057146, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 5989130.313780918, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": -607032565.8024693, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 259423569.62429953, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 6070325.658024693 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -347608996.1781697, + "key": "ni_class_4", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 6070325.658024693, + "year": 2027 + }, + { + "base_gbp": 8119534.424377441, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 14725648.723220825, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": 22845183.147598267, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "threshold_gbp": 1000000.0, + "year": 2027 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": 161066388.11701736, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10570:382153d580cbbacf", + "source_row_number": 10570, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -607032565.8024693, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -347608996.1781697, + "obr_value_gbp": -342477170.52714354, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10576:033898ebb4865f78", + "source_row_number": 10576, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -172853703.759522, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10582:7799d90753f7ec23", + "source_row_number": 10582, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10588:d3ebd197a534d4d4", + "source_row_number": 10588, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Capital gains tax" + }, + { + "base_gbp": 8119534.424377441, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 22845183.147598267, + "obr_value_gbp": 6154373.680937649, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21483:8913a74a278eaeb2", + "source_row_number": 21483, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 1687873.1027686752, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21489:e467d4010f8ef77b", + "source_row_number": 21489, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 15489844.654947326, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21495:ee2885d02bcd90f9", + "source_row_number": 21495, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.md new file mode 100644 index 0000000..f6ca728 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2027.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10570:382153d580cbbacf | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10576:033898ebb4865f78 | -607.0 | -347.6 | 259.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10582:7799d90753f7ec23 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10588:d3ebd197a534d4d4 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21483:8913a74a278eaeb2 | 8.1 | 22.8 | 14.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21489:e467d4010f8ef77b | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21495:ee2885d02bcd90f9 | — | — | — | — | — | +| measure_year | total | -598.9 | -324.8 | 274.1 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -607.0 | -347.6 | 259.4 | numerical | move_above_threshold | +| head | universal_credit | 8.1 | 22.8 | 14.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10570:382153d580cbbacf (row 10570) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 161.1 | 0.0 | 0.0 | +| obr_pmd_nov2025:10576:033898ebb4865f78 (row 10576) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -342.5 | -607.0 | -347.6 | +| obr_pmd_nov2025:10582:7799d90753f7ec23 (row 10582) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | -172.9 | — | — | +| obr_pmd_nov2025:10588:d3ebd197a534d4d4 (row 10588) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21483:8913a74a278eaeb2 (row 21483) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 6.2 | 8.1 | 22.8 | +| obr_pmd_nov2025:21489:e467d4010f8ef77b (row 21489) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 1.7 | — | — | +| obr_pmd_nov2025:21495:ee2885d02bcd90f9 (row 21495) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 15.5 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json` (sha256 `1a4597a82e81eecff0e706144f8692cd966a0f45db3ced397708799c09e458ba`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json` (sha256 `7f3b2c92e4bee9388de33a32f5e7fc9d541e2e414f162cef10d0baabeec7da7f`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.json new file mode 100644 index 0000000..14518b3 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.json @@ -0,0 +1,579 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json", + "reform_reform_dict": null, + "sha256": "77e88ce7264fe3cb33dc7380c2dfa1f1e783ad122e7b59e3037a493cdf9efec2" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.07 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json", + "reform_reform_dict": null, + "sha256": "b3ca97d58d8ce736846a98420952abd97438f840dc82c98e45d40d290222a2c5" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.07, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2028-29", + "obr_value_gbp": 202840748.05001307, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, 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.venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2028-29", + "head_gbp": 0.0, + "obr_value_gbp": 202840748.05001307, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10571:1975fbed36dbf276", + "source_row_number": 10571, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + 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"tax_head": "Capital gains tax" + }, + { + "base_gbp": 8283750.790786743, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 24249758.226638794, + "obr_value_gbp": 6726701.429016321, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21484:a26658ab9b55efac", + "source_row_number": 21484, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 2141215.405165739, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21490:d49920340fa63e2f", + "source_row_number": 21490, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 19787083.761844486, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21496:ed49cb1a1b266067", + "source_row_number": 21496, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.md new file mode 100644 index 0000000..25f0d1c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p__2028.md @@ -0,0 +1,70 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10571:1975fbed36dbf276 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10577:55cd081c955ca847 | -631.3 | -368.0 | 263.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10583:57bf357507c74a9e | — | — | — | — | — | +| source_row | obr_pmd_nov2025:10589:6abb82ca2883b6cc | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21484:a26658ab9b55efac | 8.3 | 24.2 | 16.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21490:d49920340fa63e2f | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21496:ed49cb1a1b266067 | — | — | — | — | — | +| measure_year | total | -623.0 | -343.8 | 279.2 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -631.3 | -368.0 | 263.2 | numerical | move_above_threshold | +| head | universal_credit | 8.3 | 24.2 | 16.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10571:1975fbed36dbf276 (row 10571) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 202.8 | 0.0 | 0.0 | +| obr_pmd_nov2025:10577:55cd081c955ca847 (row 10577) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | -363.1 | -631.3 | -368.0 | +| obr_pmd_nov2025:10583:57bf357507c74a9e (row 10583) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | -209.4 | — | — | +| obr_pmd_nov2025:10589:6abb82ca2883b6cc (row 10589) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Capital gains tax | 0.0 | — | — | +| obr_pmd_nov2025:21484:a26658ab9b55efac (row 21484) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 6.7 | 8.3 | 24.2 | +| obr_pmd_nov2025:21490:d49920340fa63e2f (row 21490) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 2.1 | — | — | +| obr_pmd_nov2025:21496:ed49cb1a1b266067 (row 21496) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 19.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json` (sha256 `77e88ce7264fe3cb33dc7380c2dfa1f1e783ad122e7b59e3037a493cdf9efec2`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json` (sha256 `b3ca97d58d8ce736846a98420952abd97438f840dc82c98e45d40d290222a2c5`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.07}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.json new file mode 100644 index 0000000..17996e9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.json @@ -0,0 +1,303 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json", + "reform_reform_dict": null, + "sha256": "3d18ee904f201df8e54a18d90f97d6bdd7e2cccdaf26652fb254df1b2089e20d" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json", + "reform_reform_dict": null, + "sha256": "1894c01698d81717512a1e9bf681c7afe0f577342c5987563939baa274d9c5b7" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": false, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": false, + "reform_world": false + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": false, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": false, + "reform_world": false + } + } + } + } + }, + "records": [ + { + "base_gbp": -584567128.8834467, + "context": { + "fy": "2024-25", + "obr_value_gbp": -952573500.0, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -1151987846.2185678, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17365549.751020145 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1736554975.1020145, + "key": "obr_pmd_nov2025:21630:bf9643f47e057983", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 17365549.751020145, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": -330000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21636:60e317e2af427357", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": -584567128.8834467, + "context": {}, + "delta_gbp": -1151987846.2185678, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17365549.751020145 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1736554975.1020145, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 17365549.751020145, + "year": 2024 + }, + { + "base_gbp": -35532741.909638405, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -106645969.73729801, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1421787.1164693641 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -142178711.64693642, + "key": "housing_benefit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 1421787.1164693641, + "year": 2024 + }, + { + "base_gbp": -549034386.9738083, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -1045341876.4812698, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 15943762.634550782 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1594376263.4550781, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 15943762.634550782, + "year": 2024 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024" + }, + "source_cells": [ + { + "base_gbp": -584567128.8834467, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -1736554975.1020145, + "obr_value_gbp": -952573500.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21630:bf9643f47e057983", + "source_row_number": 21630, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -330000000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21636:60e317e2af427357", + "source_row_number": 21636, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.md new file mode 100644 index 0000000..d25da38 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2024.md @@ -0,0 +1,56 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__lha_reset_to_30th_percentile / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Local Housing Allowance (LHA): set to the 30th percentile from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:21630:bf9643f47e057983 | -584.6 | -1,736.6 | -1,152.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21636:60e317e2af427357 | — | — | — | — | — | +| measure_year | total | -584.6 | -1,736.6 | -1,152.0 | numerical | move_above_threshold | +| head | housing_benefit | -35.5 | -142.2 | -106.6 | numerical | move_above_threshold | +| head | universal_credit | -549.0 | -1,594.4 | -1,045.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:21630:bf9643f47e057983 (row 21630) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | -952.6 | -584.6 | -1,736.6 | +| obr_pmd_nov2025:21636:60e317e2af427357 (row 21636) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare outside cap | -330.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json` (sha256 `3d18ee904f201df8e54a18d90f97d6bdd7e2cccdaf26652fb254df1b2089e20d`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json` (sha256 `1894c01698d81717512a1e9bf681c7afe0f577342c5987563939baa274d9c5b7`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.json new file mode 100644 index 0000000..fa03be0 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.json @@ -0,0 +1,303 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json", + "reform_reform_dict": null, + "sha256": "d2769bf900bc9aad6887ca2f42617c70e1d27c2a026522ed87b12c01b77adaf6" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json", + "reform_reform_dict": null, + "sha256": "43d858fa354cac3c526257a4f6ed3e5e01604158fcf3c50022e5af463e71ba2c" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": -799767145.6307344, + "context": { + "fy": "2025-26", + "obr_value_gbp": -1092072500.0, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -1116315143.2146702, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19160822.888454046 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1916082288.8454046, + "key": "obr_pmd_nov2025:21631:75b9415771e2e20c", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 19160822.888454046, + "year": 2025 + }, + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": -391000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21637:973f5a064b8352ab", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": -799767145.6307344, + "context": {}, + "delta_gbp": -1116315143.2146702, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19160822.888454046 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1916082288.8454046, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 19160822.888454046, + "year": 2025 + }, + { + "base_gbp": -74558905.50565815, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -81989730.97486305, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1565486.364805212 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -156548636.4805212, + "key": "housing_benefit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 1565486.364805212, + "year": 2025 + }, + { + "base_gbp": -725208240.1250763, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -1034325412.2398071, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17595336.523648836 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1759533652.3648834, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 17595336.523648836, + "year": 2025 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025" + }, + "source_cells": [ + { + "base_gbp": -799767145.6307344, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -1916082288.8454046, + "obr_value_gbp": -1092072500.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21631:75b9415771e2e20c", + "source_row_number": 21631, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -391000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21637:973f5a064b8352ab", + "source_row_number": 21637, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.md new file mode 100644 index 0000000..38bc82b --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2025.md @@ -0,0 +1,56 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__lha_reset_to_30th_percentile / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Local Housing Allowance (LHA): set to the 30th percentile from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:21631:75b9415771e2e20c | -799.8 | -1,916.1 | -1,116.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21637:973f5a064b8352ab | — | — | — | — | — | +| measure_year | total | -799.8 | -1,916.1 | -1,116.3 | numerical | move_above_threshold | +| head | housing_benefit | -74.6 | -156.5 | -82.0 | numerical | move_above_threshold | +| head | universal_credit | -725.2 | -1,759.5 | -1,034.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:21631:75b9415771e2e20c (row 21631) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | -1,092.1 | -799.8 | -1,916.1 | +| obr_pmd_nov2025:21637:973f5a064b8352ab (row 21637) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare outside cap | -391.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json` (sha256 `d2769bf900bc9aad6887ca2f42617c70e1d27c2a026522ed87b12c01b77adaf6`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json` (sha256 `43d858fa354cac3c526257a4f6ed3e5e01604158fcf3c50022e5af463e71ba2c`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.json new file mode 100644 index 0000000..a48961a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.json @@ -0,0 +1,303 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json", + "reform_reform_dict": null, + "sha256": "e1cd05702abbf0e1e6f13cbee082aedb707daa98ddc4bae3d3ce6d6bfa91d985" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json", + "reform_reform_dict": null, + "sha256": "4f90865a952fc2247918a4195ca96d075a0179ce39d274360a90ad30684bb6fd" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": -833673303.0592041, + "context": { + "fy": "2026-27", + "obr_value_gbp": -1188456000.0, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -1112623757.6955042, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19462970.607547082 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1946297060.7547083, + "key": "obr_pmd_nov2025:21632:353c5d3f922bfc89", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 19462970.607547082, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": -399000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21638:ceefaca226c58d41", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": -833673303.0592041, + "context": {}, + "delta_gbp": -1112623757.6955042, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19462970.607547082 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1946297060.7547083, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 19462970.607547082, + "year": 2026 + }, + { + "base_gbp": -79044897.4950409, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -84209101.05416203, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1632539.9854920292 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -163253998.54920292, + "key": "housing_benefit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 1632539.9854920292, + "year": 2026 + }, + { + "base_gbp": -754628405.5641632, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -1028414656.6413422, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17830430.622055054 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1783043062.2055054, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 17830430.622055054, + "year": 2026 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026" + }, + "source_cells": [ + { + "base_gbp": -833673303.0592041, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -1946297060.7547083, + "obr_value_gbp": -1188456000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21632:353c5d3f922bfc89", + "source_row_number": 21632, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -399000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21638:ceefaca226c58d41", + "source_row_number": 21638, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.md new file mode 100644 index 0000000..b91d3a3 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2026.md @@ -0,0 +1,56 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__lha_reset_to_30th_percentile / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Local Housing Allowance (LHA): set to the 30th percentile from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:21632:353c5d3f922bfc89 | -833.7 | -1,946.3 | -1,112.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21638:ceefaca226c58d41 | — | — | — | — | — | +| measure_year | total | -833.7 | -1,946.3 | -1,112.6 | numerical | move_above_threshold | +| head | housing_benefit | -79.0 | -163.3 | -84.2 | numerical | move_above_threshold | +| head | universal_credit | -754.6 | -1,783.0 | -1,028.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:21632:353c5d3f922bfc89 (row 21632) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | -1,188.5 | -833.7 | -1,946.3 | +| obr_pmd_nov2025:21638:ceefaca226c58d41 (row 21638) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare outside cap | -399.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json` (sha256 `e1cd05702abbf0e1e6f13cbee082aedb707daa98ddc4bae3d3ce6d6bfa91d985`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json` (sha256 `4f90865a952fc2247918a4195ca96d075a0179ce39d274360a90ad30684bb6fd`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.json new file mode 100644 index 0000000..82cb4a9 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.json @@ -0,0 +1,303 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json", + "reform_reform_dict": null, + "sha256": "508c7d7ee1bcbd331d0c7da32e17240dd120cf1f6f8e07d0acc98de13eacdc74" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json", + "reform_reform_dict": null, + "sha256": "1d4f77aa2f5488145dbf0a50aaa46b68841c5353480c78e1cd758730c03f2a05" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": -859073219.5275888, + "context": { + "fy": "2027-28", + "obr_value_gbp": -1259868000.0, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -1145674694.9516706, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20047479.144792594 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2004747914.4792595, + "key": "obr_pmd_nov2025:21633:5ce95c1559b8bc39", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 20047479.144792594, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -402000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21639:7b87de87a4048332", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -859073219.5275888, + "context": {}, + "delta_gbp": -1145674694.9516706, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20047479.144792594 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2004747914.4792595, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 20047479.144792594, + "year": 2027 + }, + { + "base_gbp": -83591867.4580164, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -92782061.10278606, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1763739.2856080246 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -176373928.56080246, + "key": "housing_benefit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 1763739.2856080246, + "year": 2027 + }, + { + "base_gbp": -775481352.0695724, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -1052892633.8488846, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 18283739.85918457 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1828373985.918457, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 18283739.85918457, + "year": 2027 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027" + }, + "source_cells": [ + { + "base_gbp": -859073219.5275888, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -2004747914.4792595, + "obr_value_gbp": -1259868000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21633:5ce95c1559b8bc39", + "source_row_number": 21633, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -402000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21639:7b87de87a4048332", + "source_row_number": 21639, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.md new file mode 100644 index 0000000..12dd969 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2027.md @@ -0,0 +1,56 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__lha_reset_to_30th_percentile / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Local Housing Allowance (LHA): set to the 30th percentile from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:21633:5ce95c1559b8bc39 | -859.1 | -2,004.7 | -1,145.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21639:7b87de87a4048332 | — | — | — | — | — | +| measure_year | total | -859.1 | -2,004.7 | -1,145.7 | numerical | move_above_threshold | +| head | housing_benefit | -83.6 | -176.4 | -92.8 | numerical | move_above_threshold | +| head | universal_credit | -775.5 | -1,828.4 | -1,052.9 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:21633:5ce95c1559b8bc39 (row 21633) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | -1,259.9 | -859.1 | -2,004.7 | +| obr_pmd_nov2025:21639:7b87de87a4048332 (row 21639) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare outside cap | -402.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json` (sha256 `508c7d7ee1bcbd331d0c7da32e17240dd120cf1f6f8e07d0acc98de13eacdc74`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json` (sha256 `1d4f77aa2f5488145dbf0a50aaa46b68841c5353480c78e1cd758730c03f2a05`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.json new file mode 100644 index 0000000..004a8e6 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.json @@ -0,0 +1,303 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json", + "reform_reform_dict": null, + "sha256": "069fc53a2a9c5c55542696c70cfcd7f47e8e5371bc2f9d51c68550ab4ab4d0a5" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.LHA.freeze": { + "2024-01-01.2035-12-31": true + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json", + "reform_reform_dict": null, + "sha256": "8efb26c1dad1540bc4ac9f5ac2b890afcd30dfe772668f39d6125918fe66670a" + } + }, + "cited_sources": [], + "event": "autumn_statement_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": true, + "reform_world": true + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.LHA.freeze": { + "baseline_world": true, + "current_law": true, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": true, + "reform_world": true + } + } + } + } + }, + "records": [ + { + "base_gbp": -859833233.0249033, + "context": { + "fy": "2028-29", + "obr_value_gbp": -1273040500.0, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -1165633450.8118792, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20254666.838367824 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2025466683.8367825, + "key": "obr_pmd_nov2025:21634:ff94f5b54b89d1ee", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 20254666.838367824, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -425000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "autumn_statement_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21640:c223f09f1998ebbe", + "level": "source_row", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": -859833233.0249033, + "context": {}, + "delta_gbp": -1165633450.8118792, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 20254666.838367824 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2025466683.8367825, + "key": "total", + "level": "measure_year", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 20254666.838367824, + "year": 2028 + }, + { + "base_gbp": -86662248.82321262, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -95799911.73402882, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1824621.6055724144 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -182462160.55724144, + "key": "housing_benefit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 1824621.6055724144, + "year": 2028 + }, + { + "base_gbp": -773170984.2016907, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -1069833539.0778503, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 18430045.23279541 + } + ], + "event": "autumn_statement_2023", + "flags": [ + "numerical" + ], + "head_gbp": -1843004523.279541, + "key": "universal_credit", + "level": "head", + "measure_key": "autumn_statement_2023__lha_reset_to_30th_percentile", + "threshold_gbp": 18430045.23279541, + "year": 2028 + } + ], + "registry_sha256": { + "base": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021", + "head": "197d5583f0171104c673ca1f40b402a77ca2b003f496de37d6bc913fb9fd1021" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028" + }, + "source_cells": [ + { + "base_gbp": -859833233.0249033, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -2025466683.8367825, + "obr_value_gbp": -1273040500.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21634:ff94f5b54b89d1ee", + "source_row_number": 21634, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -425000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21640:c223f09f1998ebbe", + "source_row_number": 21640, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Local Housing Allowance (LHA): set to the 30th percentile from April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.md new file mode 100644 index 0000000..bf0d495 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/autumn_statement_2023__lha_reset_to_30th_percentile__2028.md @@ -0,0 +1,56 @@ +# Investigation packet: autumn_statement_2023 / autumn_statement_2023__lha_reset_to_30th_percentile / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Local Housing Allowance (LHA): set to the 30th percentile from April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:21634:ff94f5b54b89d1ee | -859.8 | -2,025.5 | -1,165.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:21640:c223f09f1998ebbe | — | — | — | — | — | +| measure_year | total | -859.8 | -2,025.5 | -1,165.6 | numerical | move_above_threshold | +| head | housing_benefit | -86.7 | -182.5 | -95.8 | numerical | move_above_threshold | +| head | universal_credit | -773.2 | -1,843.0 | -1,069.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:21634:ff94f5b54b89d1ee (row 21634) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | -1,273.0 | -859.8 | -2,025.5 | +| obr_pmd_nov2025:21640:c223f09f1998ebbe (row 21640) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare outside cap | -425.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json` (sha256 `069fc53a2a9c5c55542696c70cfcd7f47e8e5371bc2f9d51c68550ab4ab4d0a5`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json` (sha256 `8efb26c1dad1540bc4ac9f5ac2b890afcd30dfe772668f39d6125918fe66670a`), reversal_on_certified_world; baseline dict `{"gov.dwp.LHA.freeze": {"2024-01-01.2035-12-31": true}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.json new file mode 100644 index 0000000..36095a7 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.json @@ -0,0 +1,510 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json", + "reform_reform_dict": null, + "sha256": "e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json", + "reform_reform_dict": null, + "sha256": "a8039939f2ab7038772dd622e96d37ec8ddd5eca9c86ca4c325e5bc1a74d5d4e" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "baseline_world": 40000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "baseline_world": 4000, + "current_law": 10000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 10000, + "reform_world": 10000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "baseline_world": 240000, + "current_law": 260000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 260000, + "reform_world": 260000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "baseline_world": 40000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "baseline_world": 4000, + "current_law": 10000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 10000, + "reform_world": 10000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "baseline_world": 240000, + "current_law": 260000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 260000, + "reform_world": 260000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -4297546474.76123, + "context": { + "fy": "2024-25", + "obr_value_gbp": -233876728.02074286, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 1516228092.8415527, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 42975464.747612305 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2781318381.9196777, + "key": "obr_pmd_nov2025:10232:aa24b205227c35bd", + "level": "source_row", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 42975464.747612305, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2024-25", + "obr_value_gbp": -14416286.811474001, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10238:f00ba92ca8350bec", + "level": "source_row", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": -16651198.945857612, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:20995:8087b1a02a4eee19", + "level": "source_row", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 67809895.57685901, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Net public service pension payments" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21001:ccc579e7814559b3", + "level": "source_row", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": -477750.711539592, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:21007:877d001aa00f2eaf", + "level": "source_row", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": -4297546474.76123, + "context": {}, + "delta_gbp": 1516228092.8415527, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 42975464.747612305 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2781318381.9196777, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 42975464.747612305, + "year": 2024 + }, + { + "base_gbp": -4297546474.76123, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 1516228092.8415527, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 42975464.747612305 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -2781318381.9196777, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 42975464.747612305, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2024 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024" + }, + "source_cells": [ + { + "base_gbp": -4297546474.76123, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -2781318381.9196777, + "obr_value_gbp": -233876728.02074286, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10232:aa24b205227c35bd", + "source_row_number": 10232, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [], + "fy": "2024-25", + "head_gbp": 0.0, + "obr_value_gbp": -14416286.811474001, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10238:f00ba92ca8350bec", + "source_row_number": 10238, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -16651198.945857612, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:20995:8087b1a02a4eee19", + "source_row_number": 20995, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 67809895.57685901, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21001:ccc579e7814559b3", + "source_row_number": 21001, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Net public service pension payments" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -477750.711539592, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21007:877d001aa00f2eaf", + "source_row_number": 21007, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.md new file mode 100644 index 0000000..aaf60a4 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2024.md @@ -0,0 +1,65 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__pension_annual_allowance_package / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10232:aa24b205227c35bd | -4,297.5 | -2,781.3 | 1,516.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10238:f00ba92ca8350bec | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:20995:8087b1a02a4eee19 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21001:ccc579e7814559b3 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21007:877d001aa00f2eaf | — | — | — | — | — | +| measure_year | total | -4,297.5 | -2,781.3 | 1,516.2 | numerical | move_above_threshold | +| head | income_tax | -4,297.5 | -2,781.3 | 1,516.2 | numerical | move_above_threshold | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.0 | 0.0 | 0.0 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10232:aa24b205227c35bd (row 10232) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | -233.9 | -4,297.5 | -2,781.3 | +| obr_pmd_nov2025:10238:f00ba92ca8350bec (row 10238) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -14.4 | 0.0 | 0.0 | +| obr_pmd_nov2025:20995:8087b1a02a4eee19 (row 20995) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | -16.7 | — | — | +| obr_pmd_nov2025:21001:ccc579e7814559b3 (row 21001) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Net public service pension payments | 67.8 | — | — | +| obr_pmd_nov2025:21007:877d001aa00f2eaf (row 21007) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | -0.5 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json` (sha256 `e8e41b75b27a9fcf68b4dd1ddd4498bed2162c42ffdbb1499b532cfa6f922554`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json` (sha256 `a8039939f2ab7038772dd622e96d37ec8ddd5eca9c86ca4c325e5bc1a74d5d4e`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.json new file mode 100644 index 0000000..2fc0ad7 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.json @@ -0,0 +1,510 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json", + "reform_reform_dict": null, + "sha256": "64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json", + "reform_reform_dict": null, + "sha256": "0b70828cc20dd5e3bf3ce0f264629be7e70127bf292a9bc08e20824669f7d59f" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "baseline_world": 40000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "baseline_world": 4000, + 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.venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025" + }, + "source_cells": [ + { + "base_gbp": -5395125608.308472, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -3047439923.2872314, + "obr_value_gbp": -405021326.1734674, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10233:f9cad5be5ec138c8", + "source_row_number": 10233, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": -20568943.281972002, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10239:eae2e7a942d667da", + "source_row_number": 10239, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -28717123.48316291, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:20996:18794ff6dbde2924", + "source_row_number": 20996, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 186175369.60035098, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21002:97562450c81ff19c", + "source_row_number": 21002, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Net public service pension payments" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -913981.4878025111, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21008:3fcd0f4987e122f2", + "source_row_number": 21008, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.md new file mode 100644 index 0000000..25fb0b2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2025.md @@ -0,0 +1,65 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__pension_annual_allowance_package / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10233:f9cad5be5ec138c8 | -5,395.1 | -3,047.4 | 2,347.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10239:eae2e7a942d667da | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:20996:18794ff6dbde2924 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21002:97562450c81ff19c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21008:3fcd0f4987e122f2 | — | — | — | — | — | +| measure_year | total | -5,395.1 | -3,047.4 | 2,347.7 | numerical | move_above_threshold | +| head | income_tax | -5,395.1 | -3,047.4 | 2,347.7 | numerical | move_above_threshold | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.0 | 0.0 | 0.0 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10233:f9cad5be5ec138c8 (row 10233) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | -405.0 | -5,395.1 | -3,047.4 | +| obr_pmd_nov2025:10239:eae2e7a942d667da (row 10239) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -20.6 | 0.0 | 0.0 | +| obr_pmd_nov2025:20996:18794ff6dbde2924 (row 20996) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | -28.7 | — | — | +| obr_pmd_nov2025:21002:97562450c81ff19c (row 21002) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Net public service pension payments | 186.2 | — | — | +| obr_pmd_nov2025:21008:3fcd0f4987e122f2 (row 21008) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | -0.9 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json` (sha256 `64dba3c5fb37101d55915559ede077a03a75dcfb37be9d135a228205f8432598`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json` (sha256 `0b70828cc20dd5e3bf3ce0f264629be7e70127bf292a9bc08e20824669f7d59f`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.json new file mode 100644 index 0000000..35d50af --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.json @@ -0,0 +1,510 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json", + "reform_reform_dict": null, + "sha256": "632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json", + "reform_reform_dict": null, + "sha256": "a9aba1fbccd06842d04247433962efceb769028746152292e011652593c004ee" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "baseline_world": 40000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "baseline_world": 4000, + 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}, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2026 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026" + }, + "source_cells": [ + { + "base_gbp": -6040729276.933105, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -3279436566.647827, + "obr_value_gbp": -414629625.82069576, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10234:7fb22cdd33e49932", + "source_row_number": 10234, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [], + "fy": "2026-27", + "head_gbp": 0.0, + "obr_value_gbp": -21110365.420436002, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10240:c53005dc3f74f60f", + "source_row_number": 10240, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -29495474.572977465, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20997:a2d202e6d4474250", + "source_row_number": 20997, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 196266291.217428, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21003:24d20cb8f6deed27", + "source_row_number": 21003, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Net public service pension payments" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -781447.8474404374, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21009:ca378bb43ec6d967", + "source_row_number": 21009, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.md new file mode 100644 index 0000000..c7d46ff --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2026.md @@ -0,0 +1,65 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__pension_annual_allowance_package / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10234:7fb22cdd33e49932 | -6,040.7 | -3,279.4 | 2,761.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10240:c53005dc3f74f60f | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:20997:a2d202e6d4474250 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21003:24d20cb8f6deed27 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21009:ca378bb43ec6d967 | — | — | — | — | — | +| measure_year | total | -6,040.7 | -3,279.4 | 2,761.3 | numerical | move_above_threshold | +| head | income_tax | -6,040.7 | -3,279.4 | 2,761.3 | numerical | move_above_threshold | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.0 | 0.0 | 0.0 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10234:7fb22cdd33e49932 (row 10234) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | -414.6 | -6,040.7 | -3,279.4 | +| obr_pmd_nov2025:10240:c53005dc3f74f60f (row 10240) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -21.1 | 0.0 | 0.0 | +| obr_pmd_nov2025:20997:a2d202e6d4474250 (row 20997) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | -29.5 | — | — | +| obr_pmd_nov2025:21003:24d20cb8f6deed27 (row 21003) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Net public service pension payments | 196.3 | — | — | +| obr_pmd_nov2025:21009:ca378bb43ec6d967 (row 21009) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | -0.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json` (sha256 `632dae64fed7ec57ab16a5659f2917abbbb4d3ec4f5ddb66d7c0cadcd1aa891d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json` (sha256 `a9aba1fbccd06842d04247433962efceb769028746152292e011652593c004ee`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.json new file mode 100644 index 0000000..cf644c5 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.json @@ -0,0 +1,510 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json", + "reform_reform_dict": null, + "sha256": "9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "2023-01-01.2035-12-31": 40000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "2023-01-01.2035-12-31": 4000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.taper": { + "2023-01-01.2035-12-31": 240000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json", + "reform_reform_dict": null, + "sha256": "40771b90e33545fb201d85cecd078aa59bc38c986841eb7faed2f85562ba9946" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.allowances.annual_allowance.default": { + "baseline_world": 40000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + }, + "gov.hmrc.income_tax.allowances.annual_allowance.minimum": { + "baseline_world": 4000, + 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} + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2023__pension_annual_allowance_package", + "threshold_gbp": 1000000.0, + "year": 2027 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027" + }, + "source_cells": [ + { + "base_gbp": -6456452398.171143, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -3451109456.2279053, + "obr_value_gbp": -420436303.88386756, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10235:fbb8ccda250b78e9", + "source_row_number": 10235, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": -21735019.545727, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10241:b45d113eb69a2a68", + "source_row_number": 10241, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -30158228.581404883, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20998:5405e18b093611d0", + "source_row_number": 20998, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 183277298.33039, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21004:4de031e5ab4ad901", + "source_row_number": 21004, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Net public service pension payments" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -586832.7502434849, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21010:b33224f6af5b4ee6", + "source_row_number": 21010, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Annual Allowance (AA): increase to \u00a360,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.md new file mode 100644 index 0000000..d027dc2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__pension_annual_allowance_package__2027.md @@ -0,0 +1,65 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__pension_annual_allowance_package / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10235:fbb8ccda250b78e9 | -6,456.5 | -3,451.1 | 3,005.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10241:b45d113eb69a2a68 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:20998:5405e18b093611d0 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21004:4de031e5ab4ad901 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:21010:b33224f6af5b4ee6 | — | — | — | — | — | +| measure_year | total | -6,456.5 | -3,451.1 | 3,005.3 | numerical | move_above_threshold | +| head | income_tax | -6,456.5 | -3,451.1 | 3,005.3 | numerical | move_above_threshold | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 0.0 | 0.0 | 0.0 | — | — | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10235:fbb8ccda250b78e9 (row 10235) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | -420.4 | -6,456.5 | -3,451.1 | +| obr_pmd_nov2025:10241:b45d113eb69a2a68 (row 10241) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -21.7 | 0.0 | 0.0 | +| obr_pmd_nov2025:20998:5405e18b093611d0 (row 20998) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | -30.2 | — | — | +| obr_pmd_nov2025:21004:4de031e5ab4ad901 (row 21004) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Net public service pension payments | 183.3 | — | — | +| obr_pmd_nov2025:21010:b33224f6af5b4ee6 (row 21010) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | -0.6 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json` (sha256 `9c9841153c4428a32d89d9cadfd4939de234c3c1602ed6e1f092deed6fee9503`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json` (sha256 `40771b90e33545fb201d85cecd078aa59bc38c986841eb7faed2f85562ba9946`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.allowances.annual_allowance.default": {"2023-01-01.2035-12-31": 40000}, "gov.hmrc.income_tax.allowances.annual_allowance.minimum": {"2023-01-01.2035-12-31": 4000}, "gov.hmrc.income_tax.allowances.annual_allowance.taper": {"2023-01-01.2035-12-31": 240000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.json new file mode 100644 index 0000000..7b0c281 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json", + "reform_reform_dict": null, + "sha256": "c21d836003dbe2e6425cf4967781afbc6150b184e65e0c88405f72b005f21f3d" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json", + "reform_reform_dict": null, + "sha256": "508c38183f3bd02028aaad5e4ed2b9d43966d1020c36c43fe8e00a13684a8e1a" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 689.6, + "current_law": 1014.63, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1014.63, + "reform_world": 1014.63 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1182.39, + "current_law": 1739.37, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1739.37, + "reform_world": 1739.37 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 689.6, + "current_law": 1014.63, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1014.63, + "reform_world": 1014.63 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1182.39, + "current_law": 1739.37, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1739.37, + "reform_world": 1739.37 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:20827:22d8d3be038c9fa2", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": -1793717.8464126587, + "context": { + "fy": "2024-25", + "obr_value_gbp": -86814000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -216441236.56417084, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2182349.544105835 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -218234954.4105835, + "key": "obr_pmd_nov2025:20833:270c17d92e54dca4", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2182349.544105835, + "year": 2024 + }, + { + "base_gbp": -1793717.8464126587, + "context": {}, + "delta_gbp": -216441236.56417084, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2182349.544105835 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -218234954.4105835, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2182349.544105835, + "year": 2024 + }, + { + "base_gbp": -1793717.8464126587, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -216441236.56417084, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2182349.544105835 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -218234954.4105835, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2182349.544105835, + "year": 2024 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:20827:22d8d3be038c9fa2", + "source_row_number": 20827, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": -1793717.8464126587, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -218234954.4105835, + "obr_value_gbp": -86814000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:20833:270c17d92e54dca4", + "source_row_number": 20833, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "DWP: increase the maximum support available in Universal Credit for childcare costs", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.md new file mode 100644 index 0000000..bec9254 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2024.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__uc_childcare_cap_increase / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: DWP: increase the maximum support available in Universal Credit for childcare costs +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:20827:22d8d3be038c9fa2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:20833:270c17d92e54dca4 | -1.8 | -218.2 | -216.4 | numerical | move_above_threshold | +| measure_year | total | -1.8 | -218.2 | -216.4 | numerical | move_above_threshold | +| head | universal_credit | -1.8 | -218.2 | -216.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:20827:22d8d3be038c9fa2 (row 20827) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:20833:270c17d92e54dca4 (row 20833) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | -86.8 | -1.8 | -218.2 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json` (sha256 `c21d836003dbe2e6425cf4967781afbc6150b184e65e0c88405f72b005f21f3d`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json` (sha256 `508c38183f3bd02028aaad5e4ed2b9d43966d1020c36c43fe8e00a13684a8e1a`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.json new file mode 100644 index 0000000..3b348bf --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json", + "reform_reform_dict": null, + "sha256": "d269d29a7d160f2075655e1c5e66835b505d5bf86fb7fa88e36e5787f056fa1f" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json", + "reform_reform_dict": null, + "sha256": "39e4be7f0a7f66995126004c95802e6b7b690a5a0139ac6062f75662586ecdbc" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 701.32, + "current_law": 1031.88, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1031.88, + "reform_world": 1031.88 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1202.49, + "current_law": 1768.94, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1768.94, + "reform_world": 1768.94 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 701.32, + "current_law": 1031.88, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1031.88, + "reform_world": 1031.88 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1202.49, + "current_law": 1768.94, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1768.94, + "reform_world": 1768.94 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2025-26", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:20828:196813c189064172", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": null, + "year": 2025 + }, + { + "base_gbp": -1723210.1202392578, + "context": { + "fy": "2025-26", + "obr_value_gbp": -75445500.00000001, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -227143431.03585815, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2288666.411560974 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -228866641.1560974, + "key": "obr_pmd_nov2025:20834:e0b34fcdbf83f61a", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2288666.411560974, + "year": 2025 + }, + { + "base_gbp": -1723210.1202392578, + "context": {}, + "delta_gbp": -227143431.03585815, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2288666.411560974 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -228866641.1560974, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2288666.411560974, + "year": 2025 + }, + { + "base_gbp": -1723210.1202392578, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -227143431.03585815, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2288666.411560974 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -228866641.1560974, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2288666.411560974, + "year": 2025 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:20828:196813c189064172", + "source_row_number": 20828, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": -1723210.1202392578, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -228866641.1560974, + "obr_value_gbp": -75445500.00000001, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:20834:e0b34fcdbf83f61a", + "source_row_number": 20834, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "DWP: increase the maximum support available in Universal Credit for childcare costs", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.md new file mode 100644 index 0000000..659a7cc --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2025.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__uc_childcare_cap_increase / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: DWP: increase the maximum support available in Universal Credit for childcare costs +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:20828:196813c189064172 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:20834:e0b34fcdbf83f61a | -1.7 | -228.9 | -227.1 | numerical | move_above_threshold | +| measure_year | total | -1.7 | -228.9 | -227.1 | numerical | move_above_threshold | +| head | universal_credit | -1.7 | -228.9 | -227.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:20828:196813c189064172 (row 20828) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:20834:e0b34fcdbf83f61a (row 20834) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | -75.4 | -1.7 | -228.9 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json` (sha256 `d269d29a7d160f2075655e1c5e66835b505d5bf86fb7fa88e36e5787f056fa1f`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json` (sha256 `39e4be7f0a7f66995126004c95802e6b7b690a5a0139ac6062f75662586ecdbc`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.json new file mode 100644 index 0000000..478fa07 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json", + "reform_reform_dict": null, + "sha256": "6da9d26ca2c2e45d02ca63da01e31ccb0d08c3731280ce23b342ae24d39b576b" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json", + "reform_reform_dict": null, + "sha256": "547c6f43a71ba395fdd13af76c9b685a18244844625e908a384cb8e41b148720" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 727.97, + "current_law": 1071.09, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1071.09, + "reform_world": 1071.09 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1248.18, + "current_law": 1836.16, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1836.16, + "reform_world": 1836.16 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 727.97, + "current_law": 1071.09, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1071.09, + "reform_world": 1071.09 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1248.18, + "current_law": 1836.16, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1836.16, + "reform_world": 1836.16 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:20829:83521e444ba1a390", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": -1925531.0124588013, + "context": { + "fy": "2026-27", + "obr_value_gbp": -81646500.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -230676555.29198456, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2326020.8630444338 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -232602086.30444336, + "key": "obr_pmd_nov2025:20835:1e730fccbdf4c015", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2326020.8630444338, + "year": 2026 + }, + { + "base_gbp": -1925531.0124588013, + "context": {}, + "delta_gbp": -230676555.29198456, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2326020.8630444338 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -232602086.30444336, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2326020.8630444338, + "year": 2026 + }, + { + "base_gbp": -1925531.0124588013, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -230676555.29198456, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2326020.8630444338 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -232602086.30444336, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2326020.8630444338, + "year": 2026 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20829:83521e444ba1a390", + "source_row_number": 20829, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": -1925531.0124588013, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -232602086.30444336, + "obr_value_gbp": -81646500.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20835:1e730fccbdf4c015", + "source_row_number": 20835, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "DWP: increase the maximum support available in Universal Credit for childcare costs", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.md new file mode 100644 index 0000000..e4d2294 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2026.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__uc_childcare_cap_increase / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: DWP: increase the maximum support available in Universal Credit for childcare costs +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:20829:83521e444ba1a390 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:20835:1e730fccbdf4c015 | -1.9 | -232.6 | -230.7 | numerical | move_above_threshold | +| measure_year | total | -1.9 | -232.6 | -230.7 | numerical | move_above_threshold | +| head | universal_credit | -1.9 | -232.6 | -230.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:20829:83521e444ba1a390 (row 20829) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:20835:1e730fccbdf4c015 (row 20835) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | -81.6 | -1.9 | -232.6 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json` (sha256 `6da9d26ca2c2e45d02ca63da01e31ccb0d08c3731280ce23b342ae24d39b576b`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json` (sha256 `547c6f43a71ba395fdd13af76c9b685a18244844625e908a384cb8e41b148720`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.json new file mode 100644 index 0000000..3f069c1 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.json @@ -0,0 +1,314 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json", + "reform_reform_dict": null, + "sha256": "e0384d3ab333f6497892de425f25858a4e0ac4652f2f650e5d94da9b1894deed" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "2023-01-01.2023-12-31": 646.35, + "2024-01-01.2024-12-31": 689.6, + "2025-01-01.2025-12-31": 701.32, + "2026-01-01.2026-12-31": 727.97, + "2027-01-01.2027-12-31": 727.97 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "2023-01-01.2023-12-31": 1108.04, + "2024-01-01.2024-12-31": 1182.39, + "2025-01-01.2025-12-31": 1202.49, + "2026-01-01.2026-12-31": 1248.18, + "2027-01-01.2027-12-31": 1248.18 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json", + "reform_reform_dict": null, + "sha256": "007c6dc265fec938b0d0b543890d6a2c9eb1a512cffdee4db5dcb6b1d1deb09c" + } + }, + "cited_sources": [], + "event": "spring_budget_2023", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 727.97, + "current_law": 1071.09, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1071.09, + "reform_world": 1071.09 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1248.18, + "current_law": 1836.16, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 1836.16, + "reform_world": 1836.16 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.elements.childcare.cap.1": { + "baseline_world": 727.97, + "current_law": 1071.09, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1071.09, + "reform_world": 1071.09 + }, + "gov.dwp.universal_credit.elements.childcare.cap.2": { + "baseline_world": 1248.18, + "current_law": 1836.16, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 1836.16, + "reform_world": 1836.16 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2023", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:20830:0a15663b3de35bc8", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -2069178.6504898071, + "context": { + "fy": "2027-28", + "obr_value_gbp": -86814000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -239805343.1641159, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2418745.2181460573 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -241874521.8146057, + "key": "obr_pmd_nov2025:20836:76beca3818ed1fe1", + "level": "source_row", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2418745.2181460573, + "year": 2027 + }, + { + "base_gbp": -2069178.6504898071, + "context": {}, + "delta_gbp": -239805343.1641159, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2418745.2181460573 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -241874521.8146057, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2418745.2181460573, + "year": 2027 + }, + { + "base_gbp": -2069178.6504898071, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -239805343.1641159, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2418745.2181460573 + } + ], + "event": "spring_budget_2023", + "flags": [ + "numerical" + ], + "head_gbp": -241874521.8146057, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2023__uc_childcare_cap_increase", + "threshold_gbp": 2418745.2181460573, + "year": 2027 + } + ], + "registry_sha256": { + "base": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357", + "head": "0a78bfe32712bd30bdf9137bdf182e82a266c7da0e9885dd61cac6ef99a76357" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20830:0a15663b3de35bc8", + "source_row_number": 20830, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": -2069178.6504898071, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -241874521.8146057, + "obr_value_gbp": -86814000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20836:76beca3818ed1fe1", + "source_row_number": 20836, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "DWP: increase the maximum support available in Universal Credit for childcare costs", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.md new file mode 100644 index 0000000..bfeb7a2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2023__uc_childcare_cap_increase__2027.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_budget_2023 / spring_budget_2023__uc_childcare_cap_increase / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: DWP: increase the maximum support available in Universal Credit for childcare costs +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:20830:0a15663b3de35bc8 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:20836:76beca3818ed1fe1 | -2.1 | -241.9 | -239.8 | numerical | move_above_threshold | +| measure_year | total | -2.1 | -241.9 | -239.8 | numerical | move_above_threshold | +| head | universal_credit | -2.1 | -241.9 | -239.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:20830:0a15663b3de35bc8 (row 20830) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:20836:76beca3818ed1fe1 (row 20836) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | -86.8 | -2.1 | -241.9 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json` (sha256 `e0384d3ab333f6497892de425f25858a4e0ac4652f2f650e5d94da9b1894deed`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json` (sha256 `007c6dc265fec938b0d0b543890d6a2c9eb1a512cffdee4db5dcb6b1d1deb09c`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.elements.childcare.cap.1": {"2023-01-01.2023-12-31": 646.35, "2024-01-01.2024-12-31": 689.6, "2025-01-01.2025-12-31": 701.32, "2026-01-01.2026-12-31": 727.97, "2027-01-01.2027-12-31": 727.97}, "gov.dwp.universal_credit.elements.childcare.cap.2": {"2023-01-01.2023-12-31": 1108.04, "2024-01-01.2024-12-31": 1182.39, "2025-01-01.2025-12-31": 1202.49, "2026-01-01.2026-12-31": 1248.18, "2027-01-01.2027-12-31": 1248.18}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2023__uc_childcare_cap_increase --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.json new file mode 100644 index 0000000..b680594 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.json @@ -0,0 +1,549 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "reform_reform_dict": null, + "sha256": "c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "reform_reform_dict": null, + "sha256": "84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2024-25", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "both_zero", + "head": "both_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + 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"spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 110825101.81993791, + "year": 2024 + }, + { + "base_gbp": null, + "context": { + "fy": "2024-25", + "obr_value_gbp": -79184369.62181474, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Corporation tax (onshore)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:10963:90e1bf4e6455e6ed", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2024 + }, + { + "base_gbp": 86201088.67014313, + "context": { + "fy": "2024-25", + "obr_value_gbp": 116785957.00772288, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + 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"64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2024-25", + "head_gbp": 0.0, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10951:49c3da315ada632b", + "source_row_number": 10951, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -11082510181.993792, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -10762004266.457272, + "obr_value_gbp": -9398545217.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10957:34718787787f7089", + "source_row_number": 10957, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -79184369.62181474, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10963:90e1bf4e6455e6ed", + "source_row_number": 10963, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 86201088.67014313, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": 243225410.3999939, + "obr_value_gbp": 116785957.00772288, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22170:45627d3976bd492a", + "source_row_number": 22170, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22176:91b90277f32ee81d", + "source_row_number": 22176, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22182:0407f81829b783d3", + "source_row_number": 22182, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.md new file mode 100644 index 0000000..cd84ee7 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2024.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10951:49c3da315ada632b | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10957:34718787787f7089 | -11,082.5 | -10,762.0 | 320.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10963:90e1bf4e6455e6ed | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22170:45627d3976bd492a | 86.2 | 243.2 | 157.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22176:91b90277f32ee81d | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22182:0407f81829b783d3 | — | — | — | — | — | +| measure_year | total | -10,996.3 | -10,518.8 | 477.5 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -11,086.5 | -10,764.5 | 322.0 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.9 | 2.5 | -1.5 | numerical | move_above_threshold | +| head | universal_credit | 86.2 | 243.2 | 157.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10951:49c3da315ada632b (row 10951) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 0.0 | 0.0 | 0.0 | +| obr_pmd_nov2025:10957:34718787787f7089 (row 10957) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -9,398.5 | -11,082.5 | -10,762.0 | +| obr_pmd_nov2025:10963:90e1bf4e6455e6ed (row 10963) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Corporation tax (onshore) | -79.2 | — | — | +| obr_pmd_nov2025:22170:45627d3976bd492a (row 22170) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 116.8 | 86.2 | 243.2 | +| obr_pmd_nov2025:22176:91b90277f32ee81d (row 22176) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:22182:0407f81829b783d3 (row 22182) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json` (sha256 `c211dee279061b6f57d7c003626a33ad97db84e5f3e3e1f1b992df6a45ef27f4`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json` (sha256 `84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.json new file mode 100644 index 0000000..850d42a --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.json @@ -0,0 +1,549 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json", + "reform_reform_dict": null, + "sha256": "19d105d4abc3f2d612ef65b715fc5b19f0045cd495594472eea84208abebf89a" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json", + "reform_reform_dict": null, + "sha256": "f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2025-26", + "obr_value_gbp": 259609076.2966184, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, 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"delta_gbp": -1001908.9596271515, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 2669876.285624981, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": 94249253.54277039, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 174109700.52044678, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2683589.5406321716 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 268358954.06321716, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 2683589.5406321716, + "year": 2025 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": 259609076.2966184, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10952:4fd6a5a070b4cece", + "source_row_number": 10952, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -11685772883.678026, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -11458770098.15105, + "obr_value_gbp": -9471678518.883171, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10958:c7a912de7a1a9114", + "source_row_number": 10958, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -257011258.1263346, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10964:a7faf866a29dd04c", + "source_row_number": 10964, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 94249253.54277039, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 268358954.06321716, + "obr_value_gbp": 153502785.7708676, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22171:93d8943dfe121528", + "source_row_number": 22171, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 2307547.6735691633, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22177:7951bb67665daeb2", + "source_row_number": 22177, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": 18690314.38819628, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22183:bc17379ef6f3a48b", + "source_row_number": 22183, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.md new file mode 100644 index 0000000..85f87a6 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2025.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10952:4fd6a5a070b4cece | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10958:c7a912de7a1a9114 | -11,685.8 | -11,458.8 | 227.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10964:a7faf866a29dd04c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22171:93d8943dfe121528 | 94.2 | 268.4 | 174.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22177:7951bb67665daeb2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22183:bc17379ef6f3a48b | — | — | — | — | — | +| measure_year | total | -11,591.5 | -11,190.4 | 401.1 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -11,689.4 | -11,461.4 | 228.0 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.7 | 2.7 | -1.0 | numerical | move_above_threshold | +| head | universal_credit | 94.2 | 268.4 | 174.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10952:4fd6a5a070b4cece (row 10952) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | 259.6 | 0.0 | 0.0 | +| obr_pmd_nov2025:10958:c7a912de7a1a9114 (row 10958) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -9,471.7 | -11,685.8 | -11,458.8 | +| obr_pmd_nov2025:10964:a7faf866a29dd04c (row 10964) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | -257.0 | — | — | +| obr_pmd_nov2025:22171:93d8943dfe121528 (row 22171) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 153.5 | 94.2 | 268.4 | +| obr_pmd_nov2025:22177:7951bb67665daeb2 (row 22177) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | 2.3 | — | — | +| obr_pmd_nov2025:22183:bc17379ef6f3a48b (row 22183) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | 18.7 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json` (sha256 `19d105d4abc3f2d612ef65b715fc5b19f0045cd495594472eea84208abebf89a`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json` (sha256 `f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.json new file mode 100644 index 0000000..e4a5016 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json", + "reform_reform_dict": null, + "sha256": "5d382a5c9c226fdc759a41d0ca1351bfd72a4ad27118f73fb022b50827cf26d7" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json", + "reform_reform_dict": null, + "sha256": "ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2026-27", + "obr_value_gbp": 318779563.0547339, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10953:5e4605a850c3f718", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": -12070073648.808764, + "context": { + "fy": "2026-27", + "obr_value_gbp": -9619251699.103523, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 150730965.92403984, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 120700736.48808764 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -11919342682.884724, + "key": "obr_pmd_nov2025:10959:424db47edb88e339", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 120700736.48808764, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": -394591309.94431406, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Corporation tax (onshore)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 104678630.74134064, + "context": { + "fy": "2026-27", + "obr_value_gbp": 171891919.98605588, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 170206124.59400177, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2748847.553353424 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 274884755.3353424, + "key": "obr_pmd_nov2025:22172:8c021f0cf80fe71b", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 2748847.553353424, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 3695827.832962292, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22178:7e29523685e665e3", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 30199807.682759583, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22184:cdeff505e05e7e8d", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": -11965395018.067423, + "context": {}, + "delta_gbp": 320937090.5180416, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 119653950.18067423 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -11644457927.549381, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 119653950.18067423, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": -12073479284.911896, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 150460104.23281097, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 120734792.84911896 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -11923019180.679085, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 120734792.84911896, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 3405636.103132248, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 270861.6912293434, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 3676497.7943615913, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 104678630.74134064, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 170206124.59400177, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2748847.553353424 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 274884755.3353424, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 2748847.553353424, + "year": 2026 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2026-27", + "head_gbp": 0.0, + "obr_value_gbp": 318779563.0547339, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10953:5e4605a850c3f718", + "source_row_number": 10953, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -12070073648.808764, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -11919342682.884724, + "obr_value_gbp": -9619251699.103523, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10959:424db47edb88e339", + "source_row_number": 10959, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -394591309.94431406, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2", + "source_row_number": 10965, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 104678630.74134064, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 274884755.3353424, + "obr_value_gbp": 171891919.98605588, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22172:8c021f0cf80fe71b", + "source_row_number": 22172, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 3695827.832962292, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22178:7e29523685e665e3", + "source_row_number": 22178, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 30199807.682759583, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22184:cdeff505e05e7e8d", + "source_row_number": 22184, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.md new file mode 100644 index 0000000..ee901df --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2026.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10953:5e4605a850c3f718 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10959:424db47edb88e339 | -12,070.1 | -11,919.3 | 150.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22172:8c021f0cf80fe71b | 104.7 | 274.9 | 170.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22178:7e29523685e665e3 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22184:cdeff505e05e7e8d | — | — | — | — | — | +| measure_year | total | -11,965.4 | -11,644.5 | 320.9 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,073.5 | -11,923.0 | 150.5 | numerical | move_above_threshold | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.4 | 3.7 | 0.3 | — | — | +| head | universal_credit | 104.7 | 274.9 | 170.2 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10953:5e4605a850c3f718 (row 10953) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 318.8 | 0.0 | 0.0 | +| obr_pmd_nov2025:10959:424db47edb88e339 (row 10959) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -9,619.3 | -12,070.1 | -11,919.3 | +| obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2 (row 10965) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | -394.6 | — | — | +| obr_pmd_nov2025:22172:8c021f0cf80fe71b (row 22172) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 171.9 | 104.7 | 274.9 | +| obr_pmd_nov2025:22178:7e29523685e665e3 (row 22178) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 3.7 | — | — | +| obr_pmd_nov2025:22184:cdeff505e05e7e8d (row 22184) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 30.2 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json` (sha256 `5d382a5c9c226fdc759a41d0ca1351bfd72a4ad27118f73fb022b50827cf26d7`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json` (sha256 `ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.json new file mode 100644 index 0000000..2eacb76 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.json @@ -0,0 +1,531 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json", + "reform_reform_dict": null, + "sha256": "7acb2c151eae5c0d7127a833cb6926bb651a988f280715cd79942af8e5202e41" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json", + "reform_reform_dict": null, + "sha256": "b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2027-28", + "obr_value_gbp": 403939444.51041263, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10954:9f544c20c7f55f9e", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": -12356159334.317142, + "context": { + "fy": "2027-28", + "obr_value_gbp": -9817942032.094347, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 101006118.64304352, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": -12255153215.674099, + "key": "obr_pmd_nov2025:10960:fa02958b7f130d94", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 123561593.34317143, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -507303024.5558485, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Corporation tax (onshore)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:10966:456be6c0d69212e2", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 109333370.59695435, + "context": { + "fy": "2027-28", + "obr_value_gbp": 169987825.88819343, + "ratio_bin": { + "base": "same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_1.25_to_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 173044197.90631104, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2823775.685032654 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 282377568.5032654, + "key": "obr_pmd_nov2025:22173:3beb0f8e7601b1e2", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 2823775.685032654, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 4888303.581634605, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22179:06fd4ca2443593c5", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 40582505.84144913, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22185:b33d18992cb585a3", + "level": "source_row", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -12246825963.720188, + "context": {}, + "delta_gbp": 274050316.54935455, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 122468259.63720189 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -11972775647.170834, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 122468259.63720189, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": -12359540300.262665, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 98942773.19759369, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": -12260597527.065071, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 123595403.00262666, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 3380965.9455218315, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 2063345.445449829, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 5444311.390971661, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 109333370.59695435, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 173044197.90631104, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2823775.685032654 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 282377568.5032654, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 2823775.685032654, + "year": 2027 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": 403939444.51041263, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10954:9f544c20c7f55f9e", + "source_row_number": 10954, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -12356159334.317142, + "flags": [], + "fy": "2027-28", + "head_gbp": -12255153215.674099, + "obr_value_gbp": -9817942032.094347, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10960:fa02958b7f130d94", + "source_row_number": 10960, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -507303024.5558485, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10966:456be6c0d69212e2", + "source_row_number": 10966, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 109333370.59695435, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 282377568.5032654, + "obr_value_gbp": 169987825.88819343, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22173:3beb0f8e7601b1e2", + "source_row_number": 22173, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 4888303.581634605, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22179:06fd4ca2443593c5", + "source_row_number": 22179, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 40582505.84144913, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22185:b33d18992cb585a3", + "source_row_number": 22185, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.md new file mode 100644 index 0000000..e0c3cf2 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2027.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10954:9f544c20c7f55f9e | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10960:fa02958b7f130d94 | -12,356.2 | -12,255.2 | 101.0 | — | — | +| source_row | obr_pmd_nov2025:10966:456be6c0d69212e2 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22173:3beb0f8e7601b1e2 | 109.3 | 282.4 | 173.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22179:06fd4ca2443593c5 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22185:b33d18992cb585a3 | — | — | — | — | — | +| measure_year | total | -12,246.8 | -11,972.8 | 274.1 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,359.5 | -12,260.6 | 98.9 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.4 | 5.4 | 2.1 | numerical | move_above_threshold | +| head | universal_credit | 109.3 | 282.4 | 173.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10954:9f544c20c7f55f9e (row 10954) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 403.9 | 0.0 | 0.0 | +| obr_pmd_nov2025:10960:fa02958b7f130d94 (row 10960) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -9,817.9 | -12,356.2 | -12,255.2 | +| obr_pmd_nov2025:10966:456be6c0d69212e2 (row 10966) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | -507.3 | — | — | +| obr_pmd_nov2025:22173:3beb0f8e7601b1e2 (row 22173) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 170.0 | 109.3 | 282.4 | +| obr_pmd_nov2025:22179:06fd4ca2443593c5 (row 22179) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 4.9 | — | — | +| obr_pmd_nov2025:22185:b33d18992cb585a3 (row 22185) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 40.6 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json` (sha256 `7acb2c151eae5c0d7127a833cb6926bb651a988f280715cd79942af8e5202e41`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json` (sha256 `b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.json new file mode 100644 index 0000000..effd182 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.json @@ -0,0 +1,531 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json", + "reform_reform_dict": null, + "sha256": "b486fe4fa108dd1ab14834f96887d46787143caa5542fc82db7a52108b5d93df" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "2024-01-01.2035-12-31": 0.1 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json", + "reform_reform_dict": null, + "sha256": "f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_1.rates.employee.main": { + "baseline_world": 0.1, + "current_law": 0.08, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.08, + "reform_world": 0.08 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2028-29", + "obr_value_gbp": 472438340.54904956, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + 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"spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 3455843.3393855095, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 3677442.64503479, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 7133285.9844202995, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2028 + }, + { + "base_gbp": 109787606.17053986, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 198642149.6122055, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3084297.5578274536 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 308429755.78274536, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "threshold_gbp": 3084297.5578274536, + "year": 2028 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2028-29", + "head_gbp": 0.0, + "obr_value_gbp": 472438340.54904956, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10955:f6669fdf7dfdb034", + "source_row_number": 10955, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -12663862924.5513, + "flags": [], + "fy": "2028-29", + "head_gbp": -12566120843.419342, + "obr_value_gbp": -10088448612.903854, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10961:cc058843879051af", + "source_row_number": 10961, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -606264933.6074729, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10967:74cca71eaf790883", + "source_row_number": 10967, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 109787606.17053986, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 308429755.78274536, + "obr_value_gbp": 179643987.88710764, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22174:b9088212717e5ab4", + "source_row_number": 22174, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 5891241.045842691, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22180:d3ab9da8189aac68", + "source_row_number": 22180, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 49049102.92159304, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22186:471c557dcd62c5e3", + "source_row_number": 22186, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.md new file mode 100644 index 0000000..6d48625 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp__2028.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10955:f6669fdf7dfdb034 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10961:cc058843879051af | -12,663.9 | -12,566.1 | 97.7 | — | — | +| source_row | obr_pmd_nov2025:10967:74cca71eaf790883 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22174:b9088212717e5ab4 | 109.8 | 308.4 | 198.6 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22180:d3ab9da8189aac68 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22186:471c557dcd62c5e3 | — | — | — | — | — | +| measure_year | total | -12,554.1 | -12,257.7 | 296.4 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | -12,667.3 | -12,573.3 | 94.1 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | 3.5 | 7.1 | 3.7 | numerical | move_above_threshold | +| head | universal_credit | 109.8 | 308.4 | 198.6 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10955:f6669fdf7dfdb034 (row 10955) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 472.4 | 0.0 | 0.0 | +| obr_pmd_nov2025:10961:cc058843879051af (row 10961) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | -10,088.4 | -12,663.9 | -12,566.1 | +| obr_pmd_nov2025:10967:74cca71eaf790883 (row 10967) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | -606.3 | — | — | +| obr_pmd_nov2025:22174:b9088212717e5ab4 (row 22174) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 179.6 | 109.8 | 308.4 | +| obr_pmd_nov2025:22180:d3ab9da8189aac68 (row 22180) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 5.9 | — | — | +| obr_pmd_nov2025:22186:471c557dcd62c5e3 (row 22186) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 49.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json` (sha256 `b486fe4fa108dd1ab14834f96887d46787143caa5542fc82db7a52108b5d93df`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json` (sha256 `f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_1.rates.employee.main": {"2024-01-01.2035-12-31": 0.1}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.json new file mode 100644 index 0000000..8b29fdf --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json", + "reform_reform_dict": null, + "sha256": "ffcc6f491732be630b29189d1603666a728313f546618b5e82303e1acdd38434" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json", + "reform_reform_dict": null, + "sha256": "fbd23a5a3c4a87c9f19a1ea3aeef964d3e0a7a4e45fc1c58ab1acf70b3b2eeca" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2024-25", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "both_zero", + "head": "both_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + 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"64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2024-25", + "head_gbp": 0.0, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10969:8dde405208f86bbd", + "source_row_number": 10969, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1114763387.7151809, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -609252782.908987, + "obr_value_gbp": -666527506.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10975:497e18b9ba827fa3", + "source_row_number": 10975, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": -51767991.29394705, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10981:ee23395fc58c2e94", + "source_row_number": 10981, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 12922100.778694153, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": 36227704.77044678, + "obr_value_gbp": 8282266.46359137, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22188:9f98363a90ba075c", + "source_row_number": 22188, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22194:376f5e7bc1c25928", + "source_row_number": 22194, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2024-25", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22200:454271d3e97ec8eb", + "source_row_number": 22200, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.md new file mode 100644 index 0000000..84cbee0 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2024.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10969:8dde405208f86bbd | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10975:497e18b9ba827fa3 | -1,114.8 | -609.3 | 505.5 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10981:ee23395fc58c2e94 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22188:9f98363a90ba075c | 12.9 | 36.2 | 23.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22194:376f5e7bc1c25928 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22200:454271d3e97ec8eb | — | — | — | — | — | +| measure_year | total | -1,101.8 | -573.0 | 528.8 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -1,114.8 | -609.3 | 505.5 | numerical | move_above_threshold | +| head | universal_credit | 12.9 | 36.2 | 23.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10969:8dde405208f86bbd (row 10969) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | 0.0 | 0.0 | 0.0 | +| obr_pmd_nov2025:10975:497e18b9ba827fa3 (row 10975) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | NICs | -666.5 | -1,114.8 | -609.3 | +| obr_pmd_nov2025:10981:ee23395fc58c2e94 (row 10981) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Corporation tax (onshore) | -51.8 | — | — | +| obr_pmd_nov2025:22188:9f98363a90ba075c (row 22188) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | 8.3 | 12.9 | 36.2 | +| obr_pmd_nov2025:22194:376f5e7bc1c25928 (row 22194) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | PSCE in RDEL | 0.0 | — | — | +| obr_pmd_nov2025:22200:454271d3e97ec8eb (row 22200) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json` (sha256 `ffcc6f491732be630b29189d1603666a728313f546618b5e82303e1acdd38434`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json` (sha256 `fbd23a5a3c4a87c9f19a1ea3aeef964d3e0a7a4e45fc1c58ab1acf70b3b2eeca`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.json new file mode 100644 index 0000000..8daa60c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json", + "reform_reform_dict": null, + "sha256": "6dfaaecaa9c800e46c93d152d1637363bd4ceedac75066f48b5af3fa35d74cb0" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json", + "reform_reform_dict": null, + "sha256": "87b7df0a26e9fd14ac09803c5027cf04b09fcc57aeae197400e0b936327e1e57" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2025-26", + "obr_value_gbp": -13569766.240896903, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + 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0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2025 + }, + { + "base_gbp": -1129913657.7188382, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 508990268.1416936, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 11299136.577188382 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -620923389.5771446, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 11299136.577188382, + "year": 2025 + }, + { + "base_gbp": 12695757.11100769, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 27651435.564437866, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 40347192.67544556, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2025 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2025-26", + "head_gbp": 0.0, + "obr_value_gbp": -13569766.240896903, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10970:e5f920b816ad93c4", + "source_row_number": 10970, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1129913657.7188382, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -620923389.5771446, + "obr_value_gbp": -678431604.2694858, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10976:230199453880fc45", + "source_row_number": 10976, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -168735106.836742, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10982:c5dd8885d4087144", + "source_row_number": 10982, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 12695757.11100769, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": 40347192.67544556, + "obr_value_gbp": 10961860.496165676, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22189:215059939a4b5efc", + "source_row_number": 22189, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -114801.40530596992, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22195:db7688f590170511", + "source_row_number": 22195, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2025-26", + "head_gbp": null, + "obr_value_gbp": -997809.9481561502, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22201:b16f4f7afafa9096", + "source_row_number": 22201, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.md new file mode 100644 index 0000000..3463d64 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2025.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10970:e5f920b816ad93c4 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10976:230199453880fc45 | -1,129.9 | -620.9 | 509.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10982:c5dd8885d4087144 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22189:215059939a4b5efc | 12.7 | 40.3 | 27.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22195:db7688f590170511 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22201:b16f4f7afafa9096 | — | — | — | — | — | +| measure_year | total | -1,117.2 | -580.6 | 536.6 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -1,129.9 | -620.9 | 509.0 | numerical | move_above_threshold | +| head | universal_credit | 12.7 | 40.3 | 27.7 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10970:e5f920b816ad93c4 (row 10970) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | -13.6 | 0.0 | 0.0 | +| obr_pmd_nov2025:10976:230199453880fc45 (row 10976) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | NICs | -678.4 | -1,129.9 | -620.9 | +| obr_pmd_nov2025:10982:c5dd8885d4087144 (row 10982) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Corporation tax (onshore) | -168.7 | — | — | +| obr_pmd_nov2025:22189:215059939a4b5efc (row 22189) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | 11.0 | 12.7 | 40.3 | +| obr_pmd_nov2025:22195:db7688f590170511 (row 22195) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | PSCE in RDEL | -0.1 | — | — | +| obr_pmd_nov2025:22201:b16f4f7afafa9096 (row 22201) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Scottish BGA (current) | -1.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json` (sha256 `6dfaaecaa9c800e46c93d152d1637363bd4ceedac75066f48b5af3fa35d74cb0`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json` (sha256 `87b7df0a26e9fd14ac09803c5027cf04b09fcc57aeae197400e0b936327e1e57`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.json new file mode 100644 index 0000000..b55a357 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json", + "reform_reform_dict": null, + "sha256": "d814f3a0c7cb6a75f5dbf50558a56e457ae2b87914d36f77d751ec82bf3b18dd" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json", + "reform_reform_dict": null, + "sha256": "bdb363fc250db01026ae52955cad2d0e56eb115213be1402779f603153e7b70b" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2026-27", + "obr_value_gbp": 190810413.8027605, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "obr_pmd_nov2025:10971:395ed623a9b23942", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": -1167913753.6299438, + "context": { + "fy": "2026-27", + "obr_value_gbp": -699520927.4729086, + "ratio_bin": { + "base": "same_sign_ratio_1.25_to_2", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "NICs" + }, + "delta_gbp": 513682028.6041517, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 11679137.53629944 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -654231725.0257921, + "key": "obr_pmd_nov2025:10977:57eced9fbf6bab3b", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 11679137.53629944, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": -261460322.13189438, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Corporation tax (onshore)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:10983:7b2d9bff53b719f4", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 15403093.633636475, + "context": { + "fy": "2026-27", + "obr_value_gbp": 12431759.575112479, + "ratio_bin": { + "base": "same_sign_ratio_0.8_to_1.25", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 27346948.623764038, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 42750042.25740051, + "key": "obr_pmd_nov2025:22190:dc5ace295177c84b", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 2125010.8932561795, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22196:7b25d8523b72e3f3", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 18510713.28964108, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22202:b518451c4427e13f", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": -1152510659.9963074, + "context": {}, + "delta_gbp": 541028977.2279158, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 11525106.599963075 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -611481682.7683916, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 11525106.599963075, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + }, + { + "base_gbp": -1167913753.6299438, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 513682028.6041517, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 11679137.53629944 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -654231725.0257921, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 11679137.53629944, + "year": 2026 + }, + { + "base_gbp": 15403093.633636475, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 27346948.623764038, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 42750042.25740051, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2026 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2026-27", + "head_gbp": 0.0, + "obr_value_gbp": 190810413.8027605, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10971:395ed623a9b23942", + "source_row_number": 10971, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1167913753.6299438, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -654231725.0257921, + "obr_value_gbp": -699520927.4729086, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10977:57eced9fbf6bab3b", + "source_row_number": 10977, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -261460322.13189438, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10983:7b2d9bff53b719f4", + "source_row_number": 10983, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 15403093.633636475, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 42750042.25740051, + "obr_value_gbp": 12431759.575112479, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22190:dc5ace295177c84b", + "source_row_number": 22190, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 2125010.8932561795, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22196:7b25d8523b72e3f3", + "source_row_number": 22196, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 18510713.28964108, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22202:b518451c4427e13f", + "source_row_number": 22202, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.md new file mode 100644 index 0000000..bedf462 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2026.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10971:395ed623a9b23942 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10977:57eced9fbf6bab3b | -1,167.9 | -654.2 | 513.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10983:7b2d9bff53b719f4 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22190:dc5ace295177c84b | 15.4 | 42.8 | 27.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22196:7b25d8523b72e3f3 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22202:b518451c4427e13f | — | — | — | — | — | +| measure_year | total | -1,152.5 | -611.5 | 541.0 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -1,167.9 | -654.2 | 513.7 | numerical | move_above_threshold | +| head | universal_credit | 15.4 | 42.8 | 27.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10971:395ed623a9b23942 (row 10971) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | 190.8 | 0.0 | 0.0 | +| obr_pmd_nov2025:10977:57eced9fbf6bab3b (row 10977) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | NICs | -699.5 | -1,167.9 | -654.2 | +| obr_pmd_nov2025:10983:7b2d9bff53b719f4 (row 10983) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Corporation tax (onshore) | -261.5 | — | — | +| obr_pmd_nov2025:22190:dc5ace295177c84b (row 22190) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 12.4 | 15.4 | 42.8 | +| obr_pmd_nov2025:22196:7b25d8523b72e3f3 (row 22196) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | PSCE in RDEL | 2.1 | — | — | +| obr_pmd_nov2025:22202:b518451c4427e13f (row 22202) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 18.5 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json` (sha256 `d814f3a0c7cb6a75f5dbf50558a56e457ae2b87914d36f77d751ec82bf3b18dd`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json` (sha256 `bdb363fc250db01026ae52955cad2d0e56eb115213be1402779f603153e7b70b`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.json new file mode 100644 index 0000000..f4f258b --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json", + "reform_reform_dict": null, + "sha256": "9411f83de5a260f1c00b5791bfd7d8734364a16f1e59b2a73a2a2358e4451e57" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json", + "reform_reform_dict": null, + "sha256": "579c30809dcd8eaf2c975684f328709cb65186e4216f73e8ee1f3e3c6ad2f82d" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + } + }, + "records": [ + { + "base_gbp": 0.0, + "context": { + "fy": "2027-28", + "obr_value_gbp": 280547244.177091, + "ratio_bin": { + "base": "pe_zero", + "head": "pe_zero" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + 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"constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 30110585.32310486, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 46349686.13798523, + "key": "obr_pmd_nov2025:22191:6f3ee686a895fd60", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 3140514.8034139248, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "PSCE in RDEL" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22197:1c94607e6780e917", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 27845249.26110863, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:22203:bdc8349aedf6e875", + "level": "source_row", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -1199236826.9769287, + "context": {}, + "delta_gbp": 549849492.8686628, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 11992368.269769287 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -649387334.1082659, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 11992368.269769287, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employee", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_1_employer", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 0.0, + "details": [], + "event": "spring_budget_2024", + "flags": [], + "head_gbp": 0.0, + "key": "ni_class_2", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + }, + { + "base_gbp": -1215475927.791809, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 519738907.545558, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 12154759.277918091 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -695737020.2462511, + "key": "ni_class_4", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 12154759.277918091, + "year": 2027 + }, + { + "base_gbp": 16239100.814880371, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 30110585.32310486, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 1000000.0 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": 46349686.13798523, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "threshold_gbp": 1000000.0, + "year": 2027 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2027-28", + "head_gbp": 0.0, + "obr_value_gbp": 280547244.177091, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10972:7571c928a69b0431", + "source_row_number": 10972, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1215475927.791809, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -695737020.2462511, + "obr_value_gbp": -724046189.4069313, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10978:58862ededbda2b44", + "source_row_number": 10978, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -340412870.2895398, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10984:f4db3cecac0c3af9", + "source_row_number": 10984, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 16239100.814880371, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 46349686.13798523, + "obr_value_gbp": 12442805.897162085, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22191:6f3ee686a895fd60", + "source_row_number": 22191, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 3140514.8034139248, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22197:1c94607e6780e917", + "source_row_number": 22197, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 27845249.26110863, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22203:bdc8349aedf6e875", + "source_row_number": 22203, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.md new file mode 100644 index 0000000..9d64f9c --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2027.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10972:7571c928a69b0431 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10978:58862ededbda2b44 | -1,215.5 | -695.7 | 519.7 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10984:f4db3cecac0c3af9 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22191:6f3ee686a895fd60 | 16.2 | 46.3 | 30.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22197:1c94607e6780e917 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22203:bdc8349aedf6e875 | — | — | — | — | — | +| measure_year | total | -1,199.2 | -649.4 | 549.8 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -1,215.5 | -695.7 | 519.7 | numerical | move_above_threshold | +| head | universal_credit | 16.2 | 46.3 | 30.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10972:7571c928a69b0431 (row 10972) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | 280.5 | 0.0 | 0.0 | +| obr_pmd_nov2025:10978:58862ededbda2b44 (row 10978) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | NICs | -724.0 | -1,215.5 | -695.7 | +| obr_pmd_nov2025:10984:f4db3cecac0c3af9 (row 10984) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Corporation tax (onshore) | -340.4 | — | — | +| obr_pmd_nov2025:22191:6f3ee686a895fd60 (row 22191) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 12.4 | 16.2 | 46.3 | +| obr_pmd_nov2025:22197:1c94607e6780e917 (row 22197) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | PSCE in RDEL | 3.1 | — | — | +| obr_pmd_nov2025:22203:bdc8349aedf6e875 (row 22203) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 27.8 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json` (sha256 `9411f83de5a260f1c00b5791bfd7d8734364a16f1e59b2a73a2a2358e4451e57`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json` (sha256 `579c30809dcd8eaf2c975684f328709cb65186e4216f73e8ee1f3e3c6ad2f82d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.json new file mode 100644 index 0000000..61ee329 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.json @@ -0,0 +1,541 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json", + "reform_reform_dict": null, + "sha256": "f0f483a5c5153c97db991f069aaa65ed78ba3d96e4b779f54ba9dbefe81aace1" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "2024-01-01.2035-12-31": 0.08 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json", + "reform_reform_dict": null, + "sha256": "51a4e0c9334f0c2945a26a74ea2f73a748436aec9840ac14e3381db0dbf7c134" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.national_insurance.class_4.rates.main": { + "baseline_world": 0.08, + "current_law": 0.06, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 0.06, + "reform_world": 0.06 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": 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"64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028" + }, + "source_cells": [ + { + "base_gbp": 0.0, + "flags": [], + "fy": "2028-29", + "head_gbp": 0.0, + "obr_value_gbp": 360149917.4721497, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10973:fd336468dba2c601", + "source_row_number": 10973, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": -1263944357.8132381, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -737495694.9664412, + "obr_value_gbp": -764340090.0783666, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10979:3e84f55a7dc5bd63", + "source_row_number": 10979, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "NICs" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -410829092.7864674, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10985:22cea5b4798ba0ee", + "source_row_number": 10985, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Corporation tax (onshore)" + }, + { + "base_gbp": 16707183.741485596, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 48651425.42170715, + "obr_value_gbp": 13483110.03993607, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22192:79bd1761809b7468", + "source_row_number": 22192, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 4010573.3368453695, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22198:f6d029286c02e545", + "source_row_number": 22198, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "PSCE in RDEL" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 36067685.735214405, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22204:5467614330bcf0e5", + "source_row_number": 22204, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.md new file mode 100644 index 0000000..4801fe0 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp__2028.md @@ -0,0 +1,68 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10973:fd336468dba2c601 | 0.0 | 0.0 | 0.0 | — | — | +| source_row | obr_pmd_nov2025:10979:3e84f55a7dc5bd63 | -1,263.9 | -737.5 | 526.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:10985:22cea5b4798ba0ee | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22192:79bd1761809b7468 | 16.7 | 48.7 | 31.9 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22198:f6d029286c02e545 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:22204:5467614330bcf0e5 | — | — | — | — | — | +| measure_year | total | -1,247.2 | -688.8 | 558.4 | numerical | move_above_threshold | +| head | income_tax | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employee | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_1_employer | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_2 | 0.0 | 0.0 | 0.0 | — | — | +| head | ni_class_4 | -1,263.9 | -737.5 | 526.4 | numerical | move_above_threshold | +| head | universal_credit | 16.7 | 48.7 | 31.9 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10973:fd336468dba2c601 (row 10973) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | 360.1 | 0.0 | 0.0 | +| obr_pmd_nov2025:10979:3e84f55a7dc5bd63 (row 10979) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | NICs | -764.3 | -1,263.9 | -737.5 | +| obr_pmd_nov2025:10985:22cea5b4798ba0ee (row 10985) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Corporation tax (onshore) | -410.8 | — | — | +| obr_pmd_nov2025:22192:79bd1761809b7468 (row 22192) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 13.5 | 16.7 | 48.7 | +| obr_pmd_nov2025:22198:f6d029286c02e545 (row 22198) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | PSCE in RDEL | 4.0 | — | — | +| obr_pmd_nov2025:22204:5467614330bcf0e5 (row 22204) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 36.1 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json` (sha256 `f0f483a5c5153c97db991f069aaa65ed78ba3d96e4b779f54ba9dbefe81aace1`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json` (sha256 `51a4e0c9334f0c2945a26a74ea2f73a748436aec9840ac14e3381db0dbf7c134`), reversal_on_certified_world; baseline dict `{"gov.hmrc.national_insurance.class_4.rates.main": {"2024-01-01.2035-12-31": 0.08}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.json new file mode 100644 index 0000000..fb6c1e5 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.json @@ -0,0 +1,347 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json", + "reform_reform_dict": null, + "sha256": "80f6e9f694dc205da1ad721c56e69b2db797da8ca50bfa74c6c07995994ce339" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json", + "reform_reform_dict": null, + "sha256": "00344f64d8ca25bf0ee3c28233fc16709bddc6e80937131414a64003302ae37d" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2024-25", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -1491806310.2611084, + "context": { + "fy": "2024-25", + "obr_value_gbp": -222000000.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 606800182.3491821, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 14918063.102611084 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -885006127.9119263, + "key": "obr_pmd_nov2025:10987:0f254c98c34bc660", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 14918063.102611084, + "year": 2024 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2024-25", + "obr_value_gbp": -319000000.0, + "ratio_bin": { + "base": "pe_zero", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -273422069.2656708, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2734220.692656708 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -273422069.2656708, + "key": "obr_pmd_nov2025:22206:49a0caec037600d2", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 2734220.692656708, + "year": 2024 + }, + { + "base_gbp": -1491806310.2611084, + "context": {}, + "delta_gbp": 333378113.08351135, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 14918063.102611084 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1158428197.177597, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 14918063.102611084, + "year": 2024 + }, + { + "base_gbp": -0.0, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -273422069.2656708, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2734220.692656708 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -273422069.2656708, + "key": "child_benefit", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 2734220.692656708, + "year": 2024 + }, + { + "base_gbp": -1491806310.2611084, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 606800182.3491821, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 14918063.102611084 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -885006127.9119263, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 14918063.102611084, + "year": 2024 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024" + }, + "source_cells": [ + { + "base_gbp": -1491806310.2611084, + "flags": [ + "numerical" + ], + "fy": "2024-25", + "head_gbp": -885006127.9119263, + "obr_value_gbp": -222000000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10987:0f254c98c34bc660", + "source_row_number": 10987, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [ + "numerical", + "structural" + ], + "fy": "2024-25", + "head_gbp": -273422069.2656708, + "obr_value_gbp": -319000000.0, + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22206:49a0caec037600d2", + "source_row_number": 22206, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "High Income Child Benefit Charge: increase income threshold to \u00a360,000 and taper range to \u00a360,000 to \u00a380,000 from 6 April 2024", + "year": 2024 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.md new file mode 100644 index 0000000..6332643 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2024.md @@ -0,0 +1,56 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__hicbc_threshold_and_taper / CY2024 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10987:0f254c98c34bc660 | -1,491.8 | -885.0 | 606.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22206:49a0caec037600d2 | 0.0 | -273.4 | -273.4 | numerical, structural | move_above_threshold; zero_crossing | +| measure_year | total | -1,491.8 | -1,158.4 | 333.4 | numerical | move_above_threshold | +| head | child_benefit | -0.0 | -273.4 | -273.4 | numerical, structural | move_above_threshold; zero_crossing | +| head | income_tax | -1,491.8 | -885.0 | 606.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10987:0f254c98c34bc660 (row 10987) | Tax Measures (Policy measures database) / 2024-25 | 2024-25 | Income tax | -222.0 | -1,491.8 | -885.0 | +| obr_pmd_nov2025:22206:49a0caec037600d2 (row 22206) | Spending Measures (Policy measures database) / 2024-25 | 2024-25 | Welfare inside cap | -319.0 | 0.0 | -273.4 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json` (sha256 `80f6e9f694dc205da1ad721c56e69b2db797da8ca50bfa74c6c07995994ce339`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json` (sha256 `00344f64d8ca25bf0ee3c28233fc16709bddc6e80937131414a64003302ae37d`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2024 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.json new file mode 100644 index 0000000..74cc15e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.json @@ -0,0 +1,347 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json", + "reform_reform_dict": null, + "sha256": "19be94b2d580628b8d982fc38d0e321de5863a2c1fb21d1478d48a683ea115dd" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json", + "reform_reform_dict": null, + "sha256": "0ac8167938bd808280704a822eea2b277bdc5da71f6f38367a757e3ff2edd552" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2025-26", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -1592760827.531311, + "context": { + "fy": "2025-26", + "obr_value_gbp": -277000000.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 555004030.526062, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 15927608.275313111 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1037756797.005249, + "key": "obr_pmd_nov2025:10988:6a33f7863750611c", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 15927608.275313111, + "year": 2025 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2025-26", + "obr_value_gbp": -359000000.0, + "ratio_bin": { + "base": "pe_zero", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -277777877.44308853, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2777778.7744308854 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -277777877.44308853, + "key": "obr_pmd_nov2025:22207:01b31afdbe23dae6", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 2777778.7744308854, + "year": 2025 + }, + { + "base_gbp": -1592760827.531311, + "context": {}, + "delta_gbp": 277226153.0829735, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 15927608.275313111 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1315534674.4483376, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 15927608.275313111, + "year": 2025 + }, + { + "base_gbp": -0.0, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -277777877.44308853, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 2777778.7744308854 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -277777877.44308853, + "key": "child_benefit", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 2777778.7744308854, + "year": 2025 + }, + { + "base_gbp": -1592760827.531311, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 555004030.526062, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 15927608.275313111 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1037756797.005249, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 15927608.275313111, + "year": 2025 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025" + }, + "source_cells": [ + { + "base_gbp": -1592760827.531311, + "flags": [ + "numerical" + ], + "fy": "2025-26", + "head_gbp": -1037756797.005249, + "obr_value_gbp": -277000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10988:6a33f7863750611c", + "source_row_number": 10988, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [ + "numerical", + "structural" + ], + "fy": "2025-26", + "head_gbp": -277777877.44308853, + "obr_value_gbp": -359000000.0, + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22207:01b31afdbe23dae6", + "source_row_number": 22207, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "High Income Child Benefit Charge: increase income threshold to \u00a360,000 and taper range to \u00a360,000 to \u00a380,000 from 6 April 2024", + "year": 2025 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.md new file mode 100644 index 0000000..4db68f8 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2025.md @@ -0,0 +1,56 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__hicbc_threshold_and_taper / CY2025 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10988:6a33f7863750611c | -1,592.8 | -1,037.8 | 555.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22207:01b31afdbe23dae6 | 0.0 | -277.8 | -277.8 | numerical, structural | move_above_threshold; zero_crossing | +| measure_year | total | -1,592.8 | -1,315.5 | 277.2 | numerical | move_above_threshold | +| head | child_benefit | -0.0 | -277.8 | -277.8 | numerical, structural | move_above_threshold; zero_crossing | +| head | income_tax | -1,592.8 | -1,037.8 | 555.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10988:6a33f7863750611c (row 10988) | Tax Measures (Policy measures database) / 2025-26 | 2025-26 | Income tax | -277.0 | -1,592.8 | -1,037.8 | +| obr_pmd_nov2025:22207:01b31afdbe23dae6 (row 22207) | Spending Measures (Policy measures database) / 2025-26 | 2025-26 | Welfare inside cap | -359.0 | 0.0 | -277.8 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json` (sha256 `19be94b2d580628b8d982fc38d0e321de5863a2c1fb21d1478d48a683ea115dd`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json` (sha256 `0ac8167938bd808280704a822eea2b277bdc5da71f6f38367a757e3ff2edd552`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.json new file mode 100644 index 0000000..c1eb576 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.json @@ -0,0 +1,347 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json", + "reform_reform_dict": null, + "sha256": "213e032f2d5e895a9585842bac1c138bc6b7a28ea845c8cba6a5c82481816967" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json", + "reform_reform_dict": null, + "sha256": "62a962f10c1e6e136f51ec5c232070c8db904685460599f51c27b6543d410880" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -1720629444.0709229, + "context": { + "fy": "2026-27", + "obr_value_gbp": -250000000.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 548361046.4211426, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17206294.44070923 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1172268397.6497803, + "key": "obr_pmd_nov2025:10989:43638ad22300c9c3", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 17206294.44070923, + "year": 2026 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2026-27", + "obr_value_gbp": -391000000.0, + "ratio_bin": { + "base": "pe_zero", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -301628867.5256996, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3016288.6752569964 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -301628867.5256996, + "key": "obr_pmd_nov2025:22208:6c19f800730945b5", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3016288.6752569964, + "year": 2026 + }, + { + "base_gbp": -1720629444.0709229, + "context": {}, + "delta_gbp": 246732178.89544296, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17206294.44070923 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1473897265.17548, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 17206294.44070923, + "year": 2026 + }, + { + "base_gbp": -0.0, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -301628867.5256996, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3016288.6752569964 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -301628867.5256996, + "key": "child_benefit", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3016288.6752569964, + "year": 2026 + }, + { + "base_gbp": -1720629444.0709229, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 548361046.4211426, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 17206294.44070923 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1172268397.6497803, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 17206294.44070923, + "year": 2026 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026" + }, + "source_cells": [ + { + "base_gbp": -1720629444.0709229, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -1172268397.6497803, + "obr_value_gbp": -250000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10989:43638ad22300c9c3", + "source_row_number": 10989, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [ + "numerical", + "structural" + ], + "fy": "2026-27", + "head_gbp": -301628867.5256996, + "obr_value_gbp": -391000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22208:6c19f800730945b5", + "source_row_number": 22208, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "High Income Child Benefit Charge: increase income threshold to \u00a360,000 and taper range to \u00a360,000 to \u00a380,000 from 6 April 2024", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.md new file mode 100644 index 0000000..d4243c7 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2026.md @@ -0,0 +1,56 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__hicbc_threshold_and_taper / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10989:43638ad22300c9c3 | -1,720.6 | -1,172.3 | 548.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22208:6c19f800730945b5 | 0.0 | -301.6 | -301.6 | numerical, structural | move_above_threshold; zero_crossing | +| measure_year | total | -1,720.6 | -1,473.9 | 246.7 | numerical | move_above_threshold | +| head | child_benefit | -0.0 | -301.6 | -301.6 | numerical, structural | move_above_threshold; zero_crossing | +| head | income_tax | -1,720.6 | -1,172.3 | 548.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10989:43638ad22300c9c3 (row 10989) | Tax Measures (Policy measures database) / 2026-27 | 2026-27 | Income tax | -250.0 | -1,720.6 | -1,172.3 | +| obr_pmd_nov2025:22208:6c19f800730945b5 (row 22208) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | -391.0 | 0.0 | -301.6 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json` (sha256 `213e032f2d5e895a9585842bac1c138bc6b7a28ea845c8cba6a5c82481816967`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json` (sha256 `62a962f10c1e6e136f51ec5c232070c8db904685460599f51c27b6543d410880`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.json new file mode 100644 index 0000000..5141957 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.json @@ -0,0 +1,347 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json", + "reform_reform_dict": null, + "sha256": "79736a9be65e683ed261664c1c052f63d435462dec12bb585259d1c735814635" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json", + "reform_reform_dict": null, + "sha256": "8791bd19c4fc482c2729e1b6ea0bf4611c1d392774fb4955589da5ba361b858c" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -1844209824.508789, + "context": { + "fy": "2027-28", + "obr_value_gbp": -221000000.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 555764117.4678955, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 18442098.24508789 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1288445707.0408936, + "key": "obr_pmd_nov2025:10990:e86af1dbeb4da64e", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 18442098.24508789, + "year": 2027 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2027-28", + "obr_value_gbp": -426000000.0, + "ratio_bin": { + "base": "pe_zero", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -321227871.1004276, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3212278.7110042763 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -321227871.1004276, + "key": "obr_pmd_nov2025:22209:71f606ed0f936afe", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3212278.7110042763, + "year": 2027 + }, + { + "base_gbp": -1844209824.508789, + "context": {}, + "delta_gbp": 234536246.36746788, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 18442098.24508789 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1609673578.1413212, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 18442098.24508789, + "year": 2027 + }, + { + "base_gbp": -0.0, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -321227871.1004276, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3212278.7110042763 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -321227871.1004276, + "key": "child_benefit", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3212278.7110042763, + "year": 2027 + }, + { + "base_gbp": -1844209824.508789, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 555764117.4678955, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 18442098.24508789 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1288445707.0408936, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 18442098.24508789, + "year": 2027 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027" + }, + "source_cells": [ + { + "base_gbp": -1844209824.508789, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -1288445707.0408936, + "obr_value_gbp": -221000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10990:e86af1dbeb4da64e", + "source_row_number": 10990, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [ + "numerical", + "structural" + ], + "fy": "2027-28", + "head_gbp": -321227871.1004276, + "obr_value_gbp": -426000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22209:71f606ed0f936afe", + "source_row_number": 22209, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "High Income Child Benefit Charge: increase income threshold to \u00a360,000 and taper range to \u00a360,000 to \u00a380,000 from 6 April 2024", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.md new file mode 100644 index 0000000..e5961dc --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2027.md @@ -0,0 +1,56 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__hicbc_threshold_and_taper / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10990:e86af1dbeb4da64e | -1,844.2 | -1,288.4 | 555.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22209:71f606ed0f936afe | 0.0 | -321.2 | -321.2 | numerical, structural | move_above_threshold; zero_crossing | +| measure_year | total | -1,844.2 | -1,609.7 | 234.5 | numerical | move_above_threshold | +| head | child_benefit | -0.0 | -321.2 | -321.2 | numerical, structural | move_above_threshold; zero_crossing | +| head | income_tax | -1,844.2 | -1,288.4 | 555.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10990:e86af1dbeb4da64e (row 10990) | Tax Measures (Policy measures database) / 2027-28 | 2027-28 | Income tax | -221.0 | -1,844.2 | -1,288.4 | +| obr_pmd_nov2025:22209:71f606ed0f936afe (row 22209) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | -426.0 | 0.0 | -321.2 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json` (sha256 `79736a9be65e683ed261664c1c052f63d435462dec12bb585259d1c735814635`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json` (sha256 `8791bd19c4fc482c2729e1b6ea0bf4611c1d392774fb4955589da5ba361b858c`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.json new file mode 100644 index 0000000..70e3fda --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.json @@ -0,0 +1,347 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json", + "reform_reform_dict": null, + "sha256": "795f1654f1baf12ebaf9e5d69e37c9f9b8073c24cb18285b1451c9f0dc97b3aa" + }, + "head": { + "baseline_reform_dict": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "2024-01-01.2035-12-31": 60000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "2024-01-01.2035-12-31": 50000 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json", + "reform_reform_dict": null, + "sha256": "5a07d59ddaaa77c239927de152fed3a339d51baa1ccba4d3468d6c837206a847" + } + }, + "cited_sources": [], + "event": "spring_budget_2024", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical", + "structural" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": { + "baseline_world": 60000, + "current_law": 80000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 80000, + "reform_world": 80000 + }, + "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": { + "baseline_world": 50000, + "current_law": 60000, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 60000, + "reform_world": 60000 + } + } + } + } + }, + "records": [ + { + "base_gbp": -1972030891.008606, + "context": { + "fy": "2028-29", + "obr_value_gbp": -193000000.0, + "ratio_bin": { + "base": "same_sign_ratio_at_least_2", + "head": "same_sign_ratio_at_least_2" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Income tax" + }, + "delta_gbp": 600082536.7721558, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19720308.91008606 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1371948354.2364502, + "key": "obr_pmd_nov2025:10991:11a476b01436c0db", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 19720308.91008606, + "year": 2028 + }, + { + "base_gbp": 0.0, + "context": { + "fy": "2028-29", + "obr_value_gbp": -465000000.0, + "ratio_bin": { + "base": "pe_zero", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -366873300.0880203, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3668733.000880203 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -366873300.0880203, + "key": "obr_pmd_nov2025:22210:0ea61ade0bedb0f5", + "level": "source_row", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3668733.000880203, + "year": 2028 + }, + { + "base_gbp": -1972030891.008606, + "context": {}, + "delta_gbp": 233209236.68413544, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19720308.91008606 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1738821654.3244705, + "key": "total", + "level": "measure_year", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 19720308.91008606, + "year": 2028 + }, + { + "base_gbp": -0.0, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -366873300.0880203, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 3668733.000880203 + }, + { + "code": "zero_crossing", + "flag": "structural" + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical", + "structural" + ], + "head_gbp": -366873300.0880203, + "key": "child_benefit", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 3668733.000880203, + "year": 2028 + }, + { + "base_gbp": -1972030891.008606, + "context": { + "channel": { + "base": "tax", + "head": "tax" + } + }, + "delta_gbp": 600082536.7721558, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 19720308.91008606 + } + ], + "event": "spring_budget_2024", + "flags": [ + "numerical" + ], + "head_gbp": -1371948354.2364502, + "key": "income_tax", + "level": "head", + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "threshold_gbp": 19720308.91008606, + "year": 2028 + } + ], + "registry_sha256": { + "base": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "head": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028" + }, + "source_cells": [ + { + "base_gbp": -1972030891.008606, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -1371948354.2364502, + "obr_value_gbp": -193000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10991:11a476b01436c0db", + "source_row_number": 10991, + "source_table": "Tax Measures (Policy measures database)", + "tax_head": "Income tax" + }, + { + "base_gbp": 0.0, + "flags": [ + "numerical", + "structural" + ], + "fy": "2028-29", + "head_gbp": -366873300.0880203, + "obr_value_gbp": -465000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22210:0ea61ade0bedb0f5", + "source_row_number": 22210, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "High Income Child Benefit Charge: increase income threshold to \u00a360,000 and taper range to \u00a360,000 to \u00a380,000 from 6 April 2024", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.md new file mode 100644 index 0000000..635cc69 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_budget_2024__hicbc_threshold_and_taper__2028.md @@ -0,0 +1,56 @@ +# Investigation packet: spring_budget_2024 / spring_budget_2024__hicbc_threshold_and_taper / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 +* Flags: numerical, structural +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:10991:11a476b01436c0db | -1,972.0 | -1,371.9 | 600.1 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:22210:0ea61ade0bedb0f5 | 0.0 | -366.9 | -366.9 | numerical, structural | move_above_threshold; zero_crossing | +| measure_year | total | -1,972.0 | -1,738.8 | 233.2 | numerical | move_above_threshold | +| head | child_benefit | -0.0 | -366.9 | -366.9 | numerical, structural | move_above_threshold; zero_crossing | +| head | income_tax | -1,972.0 | -1,371.9 | 600.1 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:10991:11a476b01436c0db (row 10991) | Tax Measures (Policy measures database) / 2028-29 | 2028-29 | Income tax | -193.0 | -1,972.0 | -1,371.9 | +| obr_pmd_nov2025:22210:0ea61ade0bedb0f5 (row 22210) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | -465.0 | 0.0 | -366.9 | + +## Executed worlds + +* base: `results/uk/events/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json` (sha256 `795f1654f1baf12ebaf9e5d69e37c9f9b8073c24cb18285b1451c9f0dc97b3aa`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json` (sha256 `5a07d59ddaaa77c239927de152fed3a339d51baa1ccba4d3468d6c837206a847`), reversal_on_certified_world; baseline dict `{"gov.hmrc.income_tax.charges.CB_HITC.phase_out_end": {"2024-01-01.2035-12-31": 60000}, "gov.hmrc.income_tax.charges.CB_HITC.phase_out_start": {"2024-01-01.2035-12-31": 50000}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.json new file mode 100644 index 0000000..cd8bbc1 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.json @@ -0,0 +1,282 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json", + "reform_reform_dict": null, + "sha256": "e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json", + "reform_reform_dict": null, + "sha256": "eff89f114af9f47182ad84cdf181c70fcf87d6a87698f517838587b609899a38" + } + }, + "cited_sources": [], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 437.66, + "current_law": 217.26, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 437.66, + "current_law": 217.26, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + } + }, + "records": [ + { + "base_gbp": 264112675.57543182, + "context": { + "fy": "2026-27", + "obr_value_gbp": 760288239.1244123, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 481980218.92594147, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460928.945013733 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 746092894.5013733, + "key": "obr_pmd_nov2025:23317:1b983354102bb14d", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 7460928.945013733, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": -10977936.5847094, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23323:4c879dd87db87b3f", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": 264112675.57543182, + "context": {}, + "delta_gbp": 481980218.92594147, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460928.945013733 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 746092894.5013733, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 7460928.945013733, + "year": 2026 + }, + { + "base_gbp": 264112675.57543182, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 481980218.92594147, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460928.945013733 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 746092894.5013733, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 7460928.945013733, + "year": 2026 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026" + }, + "source_cells": [ + { + "base_gbp": 264112675.57543182, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": 746092894.5013733, + "obr_value_gbp": 760288239.1244123, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23317:1b983354102bb14d", + "source_row_number": 23317, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -10977936.5847094, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23323:4c879dd87db87b3f", + "source_row_number": 23323, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.md new file mode 100644 index 0000000..3dbf9d6 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2026.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23317:1b983354102bb14d | 264.1 | 746.1 | 482.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23323:4c879dd87db87b3f | — | — | — | — | — | +| measure_year | total | 264.1 | 746.1 | 482.0 | numerical | move_above_threshold | +| head | universal_credit | 264.1 | 746.1 | 482.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23317:1b983354102bb14d (row 23317) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | 760.3 | 264.1 | 746.1 | +| obr_pmd_nov2025:23323:4c879dd87db87b3f (row 23323) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | -11.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json` (sha256 `e0d6fb26993d0898595500df9680d138ae9605afe38d061dd3e9a8ddd3e4d08a`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json` (sha256 `eff89f114af9f47182ad84cdf181c70fcf87d6a87698f517838587b609899a38`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.json new file mode 100644 index 0000000..3247859 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.json @@ -0,0 +1,282 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json", + "reform_reform_dict": null, + "sha256": "e4498a6ffb5ce844af7ccb47c3e7d25d8b2458f098a3a97b7b9998391931155b" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json", + "reform_reform_dict": null, + "sha256": "98466d318bc36e2421513ef40d8e6ed8660157dcc5a591dd2bcbb89695966d45" + } + }, + "cited_sources": [], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 447.73, + "current_law": 217.26, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 447.73, + "current_law": 217.26, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + } + }, + "records": [ + { + "base_gbp": 338556341.93270874, + "context": { + "fy": "2027-28", + "obr_value_gbp": 1555705616.0371184, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 566377943.7276764, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 9049342.856603852 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 904934285.6603851, + "key": "obr_pmd_nov2025:23318:dcc529f309fec572", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 9049342.856603852, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -22250267.5487044, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23324:9399b2f27fbfd06e", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": 338556341.93270874, + "context": {}, + "delta_gbp": 566377943.7276764, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 9049342.856603852 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 904934285.6603851, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 9049342.856603852, + "year": 2027 + }, + { + "base_gbp": 338556341.93270874, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 566377943.7276764, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 9049342.856603852 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 904934285.6603851, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 9049342.856603852, + "year": 2027 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027" + }, + "source_cells": [ + { + "base_gbp": 338556341.93270874, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": 904934285.6603851, + "obr_value_gbp": 1555705616.0371184, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23318:dcc529f309fec572", + "source_row_number": 23318, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -22250267.5487044, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23324:9399b2f27fbfd06e", + "source_row_number": 23324, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.md new file mode 100644 index 0000000..3ec4a36 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2027.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23318:dcc529f309fec572 | 338.6 | 904.9 | 566.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23324:9399b2f27fbfd06e | — | — | — | — | — | +| measure_year | total | 338.6 | 904.9 | 566.4 | numerical | move_above_threshold | +| head | universal_credit | 338.6 | 904.9 | 566.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23318:dcc529f309fec572 (row 23318) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | 1,555.7 | 338.6 | 904.9 | +| obr_pmd_nov2025:23324:9399b2f27fbfd06e (row 23324) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | -22.3 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json` (sha256 `e4498a6ffb5ce844af7ccb47c3e7d25d8b2458f098a3a97b7b9998391931155b`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json` (sha256 `98466d318bc36e2421513ef40d8e6ed8660157dcc5a591dd2bcbb89695966d45`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.json new file mode 100644 index 0000000..1e68cb1 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.json @@ -0,0 +1,282 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json", + "reform_reform_dict": null, + "sha256": "8c9a16f8cca31e1db7053077f2b58c35463f53038e95096ab4a439f44c446086" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json", + "reform_reform_dict": null, + "sha256": "dae95adc455d510b36f370ba975bb270a9df2e007055474f92b71c0d0a6a61a2" + } + }, + "cited_sources": [], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 456.68, + "current_law": 217.26, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 456.68, + "current_law": 217.26, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + } + }, + "records": [ + { + "base_gbp": 436340777.1042633, + "context": { + "fy": "2028-29", + "obr_value_gbp": 2328372386.4247274, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 651862117.5440826, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 10882028.94648346 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1088202894.648346, + "key": "obr_pmd_nov2025:23319:c6ce8500db20415e", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 10882028.94648346, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -33928763.4409638, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23325:2a220260e99cd7fb", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": 436340777.1042633, + "context": {}, + "delta_gbp": 651862117.5440826, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 10882028.94648346 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1088202894.648346, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 10882028.94648346, + "year": 2028 + }, + { + "base_gbp": 436340777.1042633, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 651862117.5440826, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 10882028.94648346 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1088202894.648346, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 10882028.94648346, + "year": 2028 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028" + }, + "source_cells": [ + { + "base_gbp": 436340777.1042633, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": 1088202894.648346, + "obr_value_gbp": 2328372386.4247274, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23319:c6ce8500db20415e", + "source_row_number": 23319, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -33928763.4409638, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23325:2a220260e99cd7fb", + "source_row_number": 23325, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.md new file mode 100644 index 0000000..0aaf857 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2028.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23319:c6ce8500db20415e | 436.3 | 1,088.2 | 651.9 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23325:2a220260e99cd7fb | — | — | — | — | — | +| measure_year | total | 436.3 | 1,088.2 | 651.9 | numerical | move_above_threshold | +| head | universal_credit | 436.3 | 1,088.2 | 651.9 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23319:c6ce8500db20415e (row 23319) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | 2,328.4 | 436.3 | 1,088.2 | +| obr_pmd_nov2025:23325:2a220260e99cd7fb (row 23325) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | -33.9 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json` (sha256 `8c9a16f8cca31e1db7053077f2b58c35463f53038e95096ab4a439f44c446086`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json` (sha256 `dae95adc455d510b36f370ba975bb270a9df2e007055474f92b71c0d0a6a61a2`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.json new file mode 100644 index 0000000..6ae94ba --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.json @@ -0,0 +1,282 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json", + "reform_reform_dict": null, + "sha256": "f3f88fbb9d22d537957743c85b2877a4908655aaad905ba0285440ba55535e94" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "2026-01-01.2026-12-31": 437.66, + "2027-01-01.2027-12-31": 447.73, + "2028-01-01.2028-12-31": 456.68, + "2029-01-01.2029-12-31": 465.81 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json", + "reform_reform_dict": null, + "sha256": "ff4945b640a41436c0dcf1230d5bd33f0846d7496753eb2014c7bf01e0537995" + } + }, + "cited_sources": [], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 465.81, + "current_law": 217.26, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.rebalancing.new_claimant_health_element": { + "baseline_world": 465.81, + "current_law": 217.26, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 217.26, + "reform_world": 217.26 + } + } + } + } + }, + "records": [ + { + "base_gbp": 626601979.8689651, + "context": { + "fy": "2029-30", + "obr_value_gbp": 3053484644.7733545, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": 728337972.8371506, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 13549399.527061157 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1354939952.7061157, + "key": "obr_pmd_nov2025:23320:4c41d84635ed82ad", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 13549399.527061157, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": -46010603.7804599, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23326:9e0a9cbad29c3f53", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": 626601979.8689651, + "context": {}, + "delta_gbp": 728337972.8371506, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 13549399.527061157 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1354939952.7061157, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 13549399.527061157, + "year": 2029 + }, + { + "base_gbp": 626601979.8689651, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": 728337972.8371506, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 13549399.527061157 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": 1354939952.7061157, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "threshold_gbp": 13549399.527061157, + "year": 2029 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029" + }, + "source_cells": [ + { + "base_gbp": 626601979.8689651, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": 1354939952.7061157, + "obr_value_gbp": 3053484644.7733545, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23320:4c41d84635ed82ad", + "source_row_number": 23320, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -46010603.7804599, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23326:9e0a9cbad29c3f53", + "source_row_number": 23326, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.md new file mode 100644 index 0000000..611829f --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut__2029.md @@ -0,0 +1,55 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23320:4c41d84635ed82ad | 626.6 | 1,354.9 | 728.3 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23326:9e0a9cbad29c3f53 | — | — | — | — | — | +| measure_year | total | 626.6 | 1,354.9 | 728.3 | numerical | move_above_threshold | +| head | universal_credit | 626.6 | 1,354.9 | 728.3 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23320:4c41d84635ed82ad (row 23320) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Welfare inside cap | 3,053.5 | 626.6 | 1,354.9 | +| obr_pmd_nov2025:23326:9e0a9cbad29c3f53 (row 23326) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | -46.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json` (sha256 `f3f88fbb9d22d537957743c85b2877a4908655aaad905ba0285440ba55535e94`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json` (sha256 `ff4945b640a41436c0dcf1230d5bd33f0846d7496753eb2014c7bf01e0537995`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.rebalancing.new_claimant_health_element": {"2026-01-01.2026-12-31": 437.66, "2027-01-01.2027-12-31": 447.73, "2028-01-01.2028-12-31": 456.68, "2029-01-01.2029-12-31": 465.81}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029 +``` + +## Sources the registry cites + +* none recorded + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.json new file mode 100644 index 0000000..e85b895 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.json @@ -0,0 +1,406 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json", + "reform_reform_dict": null, + "sha256": "37a3baee9f6212fee0d6a719b6487d935adad3edb14b7f1d951c432e9242f69b" + }, + "head": { + 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The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2026-27", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 651.97, + "current_law": 666.97, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 666.97, + "reform_world": 666.97 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + 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"detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 651.97, + "current_law": 666.97, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 666.97, + "reform_world": 666.97 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 516.46, + "current_law": 528.34, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 528.34, + "reform_world": 528.34 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "baseline_world": 415.35, + "current_law": 424.9, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 424.9, + "reform_world": 424.9 + }, + 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"same_sign_ratio_0.5_to_0.8", + "head": "same_sign_ratio_0.8_to_1.25" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -317210101.1970291, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7208669.020556335 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -720866902.0556335, + "key": "obr_pmd_nov2025:23335:7e9f9d66b5194ff6", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7208669.020556335, + "year": 2026 + }, + { + "base_gbp": null, + "context": { + "fy": "2026-27", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23341:8eed9bf63783ccbd", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2026 + }, + { + "base_gbp": -403656800.85860443, + "context": {}, + "delta_gbp": -317210101.1970291, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7208669.020556335 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -720866902.0556335, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7208669.020556335, + "year": 2026 + }, + { + "base_gbp": -403656800.85860443, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -317210101.1970291, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7208669.020556335 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -720866902.0556335, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7208669.020556335, + "year": 2026 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": -146000000.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23329:e052a44f1c2e1bfc", + "source_row_number": 23329, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + }, + { + "base_gbp": -403656800.85860443, + "flags": [ + "numerical" + ], + "fy": "2026-27", + "head_gbp": -720866902.0556335, + "obr_value_gbp": -667364500.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23335:7e9f9d66b5194ff6", + "source_row_number": 23335, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2026-27", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23341:8eed9bf63783ccbd", + "source_row_number": 23341, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "year": 2026 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.md new file mode 100644 index 0000000..e3ede20 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2026.md @@ -0,0 +1,57 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_standard_allowance_above_inflation / CY2026 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23329:e052a44f1c2e1bfc | — | — | — | — | — | +| source_row | obr_pmd_nov2025:23335:7e9f9d66b5194ff6 | -403.7 | -720.9 | -317.2 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23341:8eed9bf63783ccbd | — | — | — | — | — | +| measure_year | total | -403.7 | -720.9 | -317.2 | numerical | move_above_threshold | +| head | universal_credit | -403.7 | -720.9 | -317.2 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23329:e052a44f1c2e1bfc (row 23329) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare outside cap | -146.0 | — | — | +| obr_pmd_nov2025:23335:7e9f9d66b5194ff6 (row 23335) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Welfare inside cap | -667.4 | -403.7 | -720.9 | +| obr_pmd_nov2025:23341:8eed9bf63783ccbd (row 23341) | Spending Measures (Policy measures database) / 2026-27 | 2026-27 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json` (sha256 `37a3baee9f6212fee0d6a719b6487d935adad3edb14b7f1d951c432e9242f69b`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json` (sha256 `30fe29e14a777d3d05d18f3c9ca45ff271e251e0f248bf12a47ec714f839128f`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2026 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026 +``` + +## Sources the registry cites + +* https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025 + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.json new file mode 100644 index 0000000..27c273e --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.json @@ -0,0 +1,406 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json", + "reform_reform_dict": null, + "sha256": "6f47a7fe1b09a531640bd4ed65f0cd76fb1bc5f67e24ef439b258cf715192332" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json", + "reform_reform_dict": null, + "sha256": "42f38d30547ff4635fcd27370d6102e1a89f680e42af906874960c7214de3925" + } + }, + "cited_sources": [ + "https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025" + ], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2027-28", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 666.96, + "current_law": 682.3088316082925, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 682.3088316082925, + "reform_world": 682.3088316082925 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 528.33, + "current_law": 540.4906488926418, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 540.4906488926418, + "reform_world": 540.4906488926418 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "baseline_world": 424.9, + "current_law": 434.67175817557535, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 434.67175817557535, + "reform_world": 434.67175817557535 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "baseline_world": 336.59, + "current_law": 346.36658951067614, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 346.36658951067614, + "reform_world": 346.36658951067614 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 666.96, + "current_law": 682.3088316082925, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 682.3088316082925, + "reform_world": 682.3088316082925 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 528.33, + "current_law": 540.4906488926418, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 540.4906488926418, + "reform_world": 540.4906488926418 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "baseline_world": 424.9, + "current_law": 434.67175817557535, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 434.67175817557535, + "reform_world": 434.67175817557535 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "baseline_world": 336.59, + "current_law": 346.36658951067614, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 346.36658951067614, + "reform_world": 346.36658951067614 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": -205000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23330:9881d3a86b7a4bbc", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -409490512.0053253, + "context": { + "fy": "2027-28", + "obr_value_gbp": -938051000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -322026628.21466064, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7315171.40219986 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -731517140.219986, + "key": "obr_pmd_nov2025:23336:5d8fea1a1f3c86d6", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7315171.40219986, + "year": 2027 + }, + { + "base_gbp": null, + "context": { + "fy": "2027-28", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23342:0fd5ad27ca12101a", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2027 + }, + { + "base_gbp": -409490512.0053253, + "context": {}, + "delta_gbp": -322026628.21466064, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7315171.40219986 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -731517140.219986, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7315171.40219986, + "year": 2027 + }, + { + "base_gbp": -409490512.0053253, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -322026628.21466064, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7315171.40219986 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -731517140.219986, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7315171.40219986, + "year": 2027 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": -205000000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23330:9881d3a86b7a4bbc", + "source_row_number": 23330, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + }, + { + "base_gbp": -409490512.0053253, + "flags": [ + "numerical" + ], + "fy": "2027-28", + "head_gbp": -731517140.219986, + "obr_value_gbp": -938051000.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23336:5d8fea1a1f3c86d6", + "source_row_number": 23336, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2027-28", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23342:0fd5ad27ca12101a", + "source_row_number": 23342, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "year": 2027 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.md new file mode 100644 index 0000000..c8a1e91 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2027.md @@ -0,0 +1,57 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_standard_allowance_above_inflation / CY2027 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23330:9881d3a86b7a4bbc | — | — | — | — | — | +| source_row | obr_pmd_nov2025:23336:5d8fea1a1f3c86d6 | -409.5 | -731.5 | -322.0 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23342:0fd5ad27ca12101a | — | — | — | — | — | +| measure_year | total | -409.5 | -731.5 | -322.0 | numerical | move_above_threshold | +| head | universal_credit | -409.5 | -731.5 | -322.0 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23330:9881d3a86b7a4bbc (row 23330) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare outside cap | -205.0 | — | — | +| obr_pmd_nov2025:23336:5d8fea1a1f3c86d6 (row 23336) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Welfare inside cap | -938.1 | -409.5 | -731.5 | +| obr_pmd_nov2025:23342:0fd5ad27ca12101a (row 23342) | Spending Measures (Policy measures database) / 2027-28 | 2027-28 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json` (sha256 `6f47a7fe1b09a531640bd4ed65f0cd76fb1bc5f67e24ef439b258cf715192332`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json` (sha256 `42f38d30547ff4635fcd27370d6102e1a89f680e42af906874960c7214de3925`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027 +``` + +## Sources the registry cites + +* https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025 + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.json new file mode 100644 index 0000000..346b677 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.json @@ -0,0 +1,406 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json", + "reform_reform_dict": null, + "sha256": "f2052622bffb5516e1658cc7eb632da0d10cc2d30b9a7291321a939143e493be" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json", + "reform_reform_dict": null, + "sha256": "f40cbf9e4567cd848fe323160f051bd6a26d597fcd8d7c4992a659aa4365e466" + } + }, + "cited_sources": [ + "https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025" + ], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2028-29", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 680.3, + "current_law": 695.9539315406156, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 695.9539315406156, + "reform_world": 695.9539315406156 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 538.9, + "current_law": 551.299608963175, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 551.299608963175, + "reform_world": 551.299608963175 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "baseline_world": 433.39, + "current_law": 443.3645074165368, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 443.3645074165368, + "reform_world": 443.3645074165368 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "baseline_world": 343.32, + "current_law": 353.2933747260321, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 353.2933747260321, + "reform_world": 353.2933747260321 + } + } + } + }, + "head": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "every touched path is sampled at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 680.3, + "current_law": 695.9539315406156, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 695.9539315406156, + "reform_world": 695.9539315406156 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 538.9, + "current_law": 551.299608963175, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 551.299608963175, + "reform_world": 551.299608963175 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "baseline_world": 433.39, + "current_law": 443.3645074165368, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 443.3645074165368, + "reform_world": 443.3645074165368 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "baseline_world": 343.32, + "current_law": 353.2933747260321, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 353.2933747260321, + "reform_world": 353.2933747260321 + } + } + } + } + }, + "records": [ + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": -268000000.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Welfare outside cap" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23331:f2f010bd76ffdb79", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": -414257872.6100464, + "context": { + "fy": "2028-29", + "obr_value_gbp": -1224374000.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_0.5_to_0.8" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -331838455.74339294, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460963.283534394 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -746096328.3534393, + "key": "obr_pmd_nov2025:23337:31f0f1693e3bba3c", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7460963.283534394, + "year": 2028 + }, + { + "base_gbp": null, + "context": { + "fy": "2028-29", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23343:1625c8ea224af25e", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2028 + }, + { + "base_gbp": -414257872.6100464, + "context": {}, + "delta_gbp": -331838455.74339294, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460963.283534394 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -746096328.3534393, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7460963.283534394, + "year": 2028 + }, + { + "base_gbp": -414257872.6100464, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -331838455.74339294, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7460963.283534394 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -746096328.3534393, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7460963.283534394, + "year": 2028 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": -268000000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23331:f2f010bd76ffdb79", + "source_row_number": 23331, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + }, + { + "base_gbp": -414257872.6100464, + "flags": [ + "numerical" + ], + "fy": "2028-29", + "head_gbp": -746096328.3534393, + "obr_value_gbp": -1224374000.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23337:31f0f1693e3bba3c", + "source_row_number": 23337, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2028-29", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23343:1625c8ea224af25e", + "source_row_number": 23343, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "year": 2028 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.md new file mode 100644 index 0000000..945b915 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2028.md @@ -0,0 +1,57 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_standard_allowance_above_inflation / CY2028 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23331:f2f010bd76ffdb79 | — | — | — | — | — | +| source_row | obr_pmd_nov2025:23337:31f0f1693e3bba3c | -414.3 | -746.1 | -331.8 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23343:1625c8ea224af25e | — | — | — | — | — | +| measure_year | total | -414.3 | -746.1 | -331.8 | numerical | move_above_threshold | +| head | universal_credit | -414.3 | -746.1 | -331.8 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23331:f2f010bd76ffdb79 (row 23331) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare outside cap | -268.0 | — | — | +| obr_pmd_nov2025:23337:31f0f1693e3bba3c (row 23337) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Welfare inside cap | -1,224.4 | -414.3 | -746.1 | +| obr_pmd_nov2025:23343:1625c8ea224af25e (row 23343) | Spending Measures (Policy measures database) / 2028-29 | 2028-29 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json` (sha256 `f2052622bffb5516e1658cc7eb632da0d10cc2d30b9a7291321a939143e493be`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json` (sha256 `f40cbf9e4567cd848fe323160f051bd6a26d597fcd8d7c4992a659aa4365e466`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028 +``` + +## Sources the registry cites + +* https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025 + +## Minimal case + +To be completed by the investigating lane. + +## Statutory evidence + +To be completed by the investigating lane. diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.json b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.json new file mode 100644 index 0000000..0da3b40 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.json @@ -0,0 +1,406 @@ +{ + "artifacts": { + "base": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json", + "reform_reform_dict": null, + "sha256": "1b36b51794d1b3382fec9c03d97e5a9c8aeb0669446d8dfb7d70413e1aa26027" + }, + "head": { + "baseline_reform_dict": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "2026-01-01.2026-12-31": 651.97, + "2027-01-01.2027-12-31": 666.96, + "2028-01-01.2028-12-31": 680.3, + "2029-01-01.2029-12-31": 693.91 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "2026-01-01.2026-12-31": 516.46, + "2027-01-01.2027-12-31": 528.33, + "2028-01-01.2028-12-31": 538.9, + "2029-01-01.2029-12-31": 549.68 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": { + "2026-01-01.2026-12-31": 415.35, + "2027-01-01.2027-12-31": 424.9, + "2028-01-01.2028-12-31": 433.39, + "2029-01-01.2029-12-31": 442.06 + }, + "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": { + "2026-01-01.2026-12-31": 329.03, + "2027-01-01.2027-12-31": 336.59, + "2028-01-01.2028-12-31": 343.32, + "2029-01-01.2029-12-31": 350.19 + } + }, + "construction": "reversal_on_certified_world", + "path": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json", + "reform_reform_dict": null, + "sha256": "474ab290f7699bf64c0a241349018b0324cd9ec09efe1de59ee6ed963894ec5b" + } + }, + "cited_sources": [ + "https://www.ons.gov.uk/economy/inflationandpriceindices/bulletins/consumerpriceinflation/september2025" + ], + "event": "spring_statement_2025", + "filing": "This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream.", + "flags": [ + "numerical" + ], + "fy": "2029-30", + "identities": { + "base": { + "certified_dataset_sha256": "f17306ccb2aad7ff0130be3589b560afb2e2a12a943570911cd0c77f07934833", + "data_bundle": "populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z", + "policyengine_core_version": "3.27.1", + "policyengine_uk_version": "2.89.2", + "policyengine_version": "5.0.2", + "variant_id": "pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z" + }, + "head": { + "certified_dataset_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_bundle": "policyengine-uk-data-1.58.0", + "policyengine_core_version": "3.33.0", + "policyengine_uk_version": "2.125.1", + "policyengine_version": "6.2.6", + "variant_id": "pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0" + } + }, + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "minimal_case": { + "status": "to be completed by the investigating lane" + }, + "packet_schema": 1, + "premises": { + "base": { + "checks": { + "annual_value_matches_30_april_sample": { + "detail": "this engine samples every government parameter at 30 April", + "holds": true + }, + "authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 693.91, + "current_law": 709.8723475869093, + "fiscal_year_blend": null, + "preserve_calendar_dates": null, + "raw_30_april": 709.8723475869093, + "reform_world": 709.8723475869093 + }, + 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"authored_construction_reproduces": { + "detail": "re-authoring with this engine's parameters reproduces the registry", + "holds": true + }, + "forward_delta_changes_current_law": { + "detail": "not a forward delta", + "holds": null + }, + "reversal_differs_from_current_law": { + "detail": "the reversal differs from current law in an in-force year", + "holds": true + } + }, + "year": { + "in_force": true, + "paths": { + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": { + "baseline_world": 693.91, + "current_law": 709.8723475869093, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 709.8723475869093, + "reform_world": 709.8723475869093 + }, + "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": { + "baseline_world": 549.68, + "current_law": 562.3250762763957, + "fiscal_year_blend": false, + "preserve_calendar_dates": false, + "raw_30_april": 562.3250762763957, + "reform_world": 562.3250762763957 + }, + 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"obr_pmd_nov2025:23332:5c8171523fd97b4c", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": -421859102.8292618, + "context": { + "fy": "2029-30", + "obr_value_gbp": -1546070500.0, + "ratio_bin": { + "base": "same_sign_ratio_below_0.5", + "head": "same_sign_ratio_below_0.5" + }, + "status": { + "base": "constructed", + "head": "constructed" + }, + "tax_head": "Welfare inside cap" + }, + "delta_gbp": -331410873.7393265, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7532699.765685882 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -753269976.5685883, + "key": "obr_pmd_nov2025:23338:27e34c93a163b4f0", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7532699.765685882, + "year": 2029 + }, + { + "base_gbp": null, + "context": { + "fy": "2029-30", + "obr_value_gbp": 0.0, + "ratio_bin": { + "base": "not_available", + "head": "not_available" + }, + "status": { + "base": "not_computed", + "head": "not_computed" + }, + "tax_head": "Scottish BGA (current)" + }, + "delta_gbp": null, + "details": [], + "event": "spring_statement_2025", + "flags": [], + "head_gbp": null, + "key": "obr_pmd_nov2025:23344:786ad47c268163cb", + "level": "source_row", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": null, + "year": 2029 + }, + { + "base_gbp": -421859102.8292618, + "context": {}, + "delta_gbp": -331410873.7393265, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7532699.765685882 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -753269976.5685883, + "key": "total", + "level": "measure_year", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7532699.765685882, + "year": 2029 + }, + { + "base_gbp": -421859102.8292618, + "context": { + "channel": { + "base": "spending", + "head": "spending" + } + }, + "delta_gbp": -331410873.7393265, + "details": [ + { + "code": "move_above_threshold", + "flag": "numerical", + "threshold_gbp": 7532699.765685882 + } + ], + "event": "spring_statement_2025", + "flags": [ + "numerical" + ], + "head_gbp": -753269976.5685883, + "key": "universal_credit", + "level": "head", + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "threshold_gbp": 7532699.765685882, + "year": 2029 + } + ], + "registry_sha256": { + "base": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b", + "head": "d01ce0612f3f24830a8d8ea0abaaa6b2626963316b16750310d303f404fbab5b" + }, + "reproduce": { + "base": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029", + "head": "PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029" + }, + "source_cells": [ + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": -338000000.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23332:5c8171523fd97b4c", + "source_row_number": 23332, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare outside cap" + }, + { + "base_gbp": -421859102.8292618, + "flags": [ + "numerical" + ], + "fy": "2029-30", + "head_gbp": -753269976.5685883, + "obr_value_gbp": -1546070500.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23338:27e34c93a163b4f0", + "source_row_number": 23338, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Welfare inside cap" + }, + { + "base_gbp": null, + "flags": [], + "fy": "2029-30", + "head_gbp": null, + "obr_value_gbp": 0.0, + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23344:786ad47c268163cb", + "source_row_number": 23344, + "source_table": "Spending Measures (Policy measures database)", + "tax_head": "Scottish BGA (current)" + } + ], + "statutory_evidence": { + "status": "to be completed by the investigating lane" + }, + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "year": 2029 +} diff --git a/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.md b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.md new file mode 100644 index 0000000..facc904 --- /dev/null +++ b/results/uk/replays/diffs/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z__pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/packets/spring_statement_2025__uc_standard_allowance_above_inflation__2029.md @@ -0,0 +1,57 @@ +# Investigation packet: spring_statement_2025 / spring_statement_2025__uc_standard_allowance_above_inflation / CY2029 + +This pipeline files no issues. The coordinating session reviews the packet and decides whether to file upstream. + +* Title: Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 +* Flags: numerical +* Base: `pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z` +* Head: `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0` + +## Movements (£m, positive = gain to the Exchequer) + +| Level | Key | Base | Head | Change | Flags | Details | +|---|---|---:|---:|---:|---|---| +| source_row | obr_pmd_nov2025:23332:5c8171523fd97b4c | — | — | — | — | — | +| source_row | obr_pmd_nov2025:23338:27e34c93a163b4f0 | -421.9 | -753.3 | -331.4 | numerical | move_above_threshold | +| source_row | obr_pmd_nov2025:23344:786ad47c268163cb | — | — | — | — | — | +| measure_year | total | -421.9 | -753.3 | -331.4 | numerical | move_above_threshold | +| head | universal_credit | -421.9 | -753.3 | -331.4 | numerical | move_above_threshold | + +## OBR source cells + +| Source row | Table / column | FY | Head | OBR £m | Base £m | Head £m | +|---|---|---|---|---:|---:|---:| +| obr_pmd_nov2025:23332:5c8171523fd97b4c (row 23332) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Welfare outside cap | -338.0 | — | — | +| obr_pmd_nov2025:23338:27e34c93a163b4f0 (row 23338) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Welfare inside cap | -1,546.1 | -421.9 | -753.3 | +| obr_pmd_nov2025:23344:786ad47c268163cb (row 23344) | Spending Measures (Policy measures database) / 2029-30 | 2029-30 | Scottish BGA (current) | 0.0 | — | — | + +## Executed worlds + +* base: `results/uk/events/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json` (sha256 `1b36b51794d1b3382fec9c03d97e5a9c8aeb0669446d8dfb7d70413e1aa26027`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` +* head: `results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json` (sha256 `474ab290f7699bf64c0a241349018b0324cd9ec09efe1de59ee6ed963894ec5b`), reversal_on_certified_world; baseline dict `{"gov.dwp.universal_credit.standard_allowance.amount.COUPLE_OLD": {"2026-01-01.2026-12-31": 651.97, "2027-01-01.2027-12-31": 666.96, "2028-01-01.2028-12-31": 680.3, "2029-01-01.2029-12-31": 693.91}, "gov.dwp.universal_credit.standard_allowance.amount.COUPLE_YOUNG": {"2026-01-01.2026-12-31": 516.46, "2027-01-01.2027-12-31": 528.33, "2028-01-01.2028-12-31": 538.9, "2029-01-01.2029-12-31": 549.68}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_OLD": {"2026-01-01.2026-12-31": 415.35, "2027-01-01.2027-12-31": 424.9, "2028-01-01.2028-12-31": 433.39, "2029-01-01.2029-12-31": 442.06}, "gov.dwp.universal_credit.standard_allowance.amount.SINGLE_YOUNG": {"2026-01-01.2026-12-31": 329.03, "2027-01-01.2027-12-31": 336.59, "2028-01-01.2028-12-31": 343.32, "2029-01-01.2029-12-31": 350.19}}`; reform dict `null` + +## Reproduce + +base: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe5.0.2_uk2.89.2_populace-uk-2023-dd68c73-4aa4b14-20260619T023711Z/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029 +``` + +head: + +```bash +PYTHONPATH=. python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029 +``` + +## Sources the registry cites + +* 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}, + "packaged_bundle_manifest_sha256": "8633ad814c9c85e53c7c513f69c4c7b1500a03cd2f6ef133d6e2ea8346b2db54" + }, + "policyengine_uk": { + "version": "2.125.1", + "wheel_sha256": "a0983b4cef868467578a4fd0d163a977a0da8f710dd5194ec01c75f66d512c5a" + }, + "policyengine_core": { + "version": "3.33.0", + "wheel_sha256": "2e32d02a8910ab683a2b7600987904b351d058fc2bd5910a8ea6641438bcd789" + }, + "data": { + "build_id": "policyengine-uk-data-1.58.0", + "dataset": "enhanced_frs_2024_25", + "repo_id": "policyengine/policyengine-uk-data-private", + "repo_type": "model", + "revision": "1.58.0", + "path": "enhanced_frs_2024_25.h5", + "sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "size_bytes": 128369110, + "release_manifest_sha256": "ddd63e1f7755ee358c4ede9050bfdde09f3a80f48a5c0d8ee9d1fb531e4a1a07" + }, + "expected_release_bundle": { + "bundle_id": "uk-6.2.6", + "country_id": "uk", + "policyengine_version": "6.2.6", + "model_package": "policyengine-uk", + "model_version": "2.125.1", + "data_package": "policyengine-uk-data", + "data_version": "1.58.0", + "default_dataset": "enhanced_frs_2024_25", + "default_dataset_uri": "hf://policyengine/policyengine-uk-data-private/enhanced_frs_2024_25.h5@1.58.0", + "certified_data_build_id": "policyengine-uk-data-1.58.0", + "certified_data_artifact_sha256": "5ba399ea5ab9a6c7d4e9aaf6c623080beb34d9ad5f330f6244dbad72b8d960b6", + "data_build_model_version": "2.122.2", + "data_build_model_git_sha": "4cbedbecca352f52dffe47e849553c2759a00711", + "data_build_fingerprint": "sha256:c094d7006fdd81df220090284212f16bbffb15624643bc442c4bb3e1b1e5dac8", + "compatibility_basis": "legacy_compatible_model_package", + "certified_by": "policyengine.py bundle certification" + } + }, + "compare_to": "latest_certified", + "requested_by": { + "repository": "PolicyEngine/policyengine-scorecard", + "commit": "044a80e389fbf06fb1e26f7f7fded5291b7c8513", + "note": "W6 catch-up of the policyengine.py 6.2.6 release, run outside Actions on 2026-10-11." + } +} diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUMMARY.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUMMARY.md new file mode 100644 index 0000000..83de0aa --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUMMARY.md @@ -0,0 +1,196 @@ +# Recent OBR fiscal-event replays + +These replays ran on certified variant `pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0`. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). Registry years outside the population's data years are reported as unsupported, not computed. A seeded registry does not establish a completed numerical replay. Available comparisons use one source head and fiscal year per row. + +Numerical comparison outputs available: 5. Registry inventories available: 5. + +| Event | Replay state | Measures | Source rows | Computed rows | Computed FYs | +|---|---|---:|---:|---:|---| +| [autumn_budget_2024](autumn_budget_2024/COMPARISON.md) | Registered construction replay complete | 74 | 1134 | 33 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29, 2029-30 | +| [autumn_statement_2023](autumn_statement_2023/COMPARISON.md) | Registered construction replay complete on supported years; unsupported: 2023 | 77 | 1116 | 50 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29 | +| [spring_budget_2023](spring_budget_2023/COMPARISON.md) | Registered construction replay complete on supported years; unsupported: 2023 | 89 | 1020 | 12 | 2024-25, 2025-26, 2026-27, 2027-28 | +| [spring_budget_2024](spring_budget_2024/COMPARISON.md) | Registered construction replay complete on supported years; unsupported: 2023 | 49 | 816 | 40 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29 | +| [spring_statement_2025](spring_statement_2025/COMPARISON.md) | Registered construction replay complete | 32 | 498 | 12 | 2024-25, 2025-26, 2026-27, 2027-28, 2028-29, 2029-30 | + +## Source inventory accounting + +These amounts sum all source heads and costing years, including zero cells. They are inventory totals, not one-year event costings or numerical agreement statistics. + +| Event / class | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| autumn_budget_2024 / expressible | 0 | 0 | 0.000 | 0.000 | +| autumn_budget_2024 / partial | 5 | 60 | 148.279 | 152.288 | +| autumn_budget_2024 / not_expressible | 43 | 438 | 42.163 | 71.094 | +| autumn_budget_2024 / out_of_household_scope | 26 | 636 | -380.606 | 477.285 | +| autumn_statement_2023 / expressible | 0 | 0 | 0.000 | 0.000 | +| autumn_statement_2023 / partial | 4 | 84 | -55.217 | 65.982 | +| autumn_statement_2023 / not_expressible | 35 | 318 | 15.971 | 21.286 | +| autumn_statement_2023 / out_of_household_scope | 38 | 714 | -67.493 | 99.223 | +| spring_budget_2023 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_budget_2023 / partial | 2 | 18 | -2.014 | 2.014 | +| spring_budget_2023 / not_expressible | 39 | 324 | -22.202 | 40.640 | +| spring_budget_2023 / out_of_household_scope | 48 | 678 | -63.834 | 83.759 | +| spring_budget_2024 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_budget_2024 / partial | 3 | 48 | -51.930 | 58.201 | +| spring_budget_2024 / not_expressible | 26 | 276 | 9.152 | 28.291 | +| spring_budget_2024 / out_of_household_scope | 20 | 492 | -1.255 | 25.416 | +| spring_statement_2025 / expressible | 0 | 0 | 0.000 | 0.000 | +| spring_statement_2025 / partial | 2 | 18 | 2.365 | 13.031 | +| spring_statement_2025 / not_expressible | 17 | 156 | 13.906 | 22.174 | +| spring_statement_2025 / out_of_household_scope | 13 | 324 | -10.696 | 39.774 | + +### Not-expressible gap split + +construction_pending identifies unfinished replay constructions; model_or_data_gap identifies evidenced model or data limitations. + +| Event / gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| autumn_budget_2024 / construction_pending | 14 | 114 | -2.503 | 21.454 | +| autumn_budget_2024 / model_or_data_gap | 29 | 324 | 44.666 | 49.640 | +| autumn_statement_2023 / construction_pending | 24 | 204 | 8.607 | 10.499 | +| autumn_statement_2023 / model_or_data_gap | 11 | 114 | 7.364 | 10.787 | +| spring_budget_2023 / construction_pending | 23 | 180 | -18.605 | 22.208 | +| spring_budget_2023 / model_or_data_gap | 16 | 144 | -3.597 | 18.432 | +| spring_budget_2024 / construction_pending | 17 | 192 | -4.211 | 14.828 | +| spring_budget_2024 / model_or_data_gap | 9 | 84 | 13.364 | 13.463 | +| spring_statement_2025 / construction_pending | 6 | 42 | 4.520 | 4.858 | +| spring_statement_2025 / model_or_data_gap | 11 | 114 | 9.386 | 17.316 | + +## Agreement profile + +| Tax head | Source-row ratio bins | +|---|---| +| Aggregates levy | not_available: 6 | +| Air passenger duty | not_available: 12 | +| Alcohol duty | not_available: 36 | +| Bank surcharge | not_available: 12 | +| Betting | not_available: 18 | +| Building safety levy | not_available: 6 | +| Business rates | not_available: 54 | +| CBAM | not_available: 12 | +| Capital gains tax | not_available: 109, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Climate change levy | not_available: 30 | +| Company and other credits | not_available: 60 | +| Corporation tax (onshore) | not_available: 234 | +| Council Tax | not_available: 30 | +| Crime levy | not_available: 6 | +| Customs duty | not_available: 54 | +| Electricity generators levy | not_available: 12 | +| Emissions trading scheme | not_available: 6 | +| Energy bills subsidies | not_available: 18 | +| Energy profits levy | not_available: 12 | +| Fuel Duty | not_available: 12 | +| Fuel duty | not_available: 6 | +| Gross operating surplus | not_available: 6 | +| Immigration health surcharge | not_available: 6 | +| Income tax | both_zero: 5, not_available: 410, opposite_sign: 1, pe_zero: 21, same_sign_ratio_at_least_2: 13 | +| Inheritance tax | not_available: 60 | +| Interest and dividend receipts | not_available: 54 | +| Landfill tax | not_available: 12 | +| Locally-financed capital expenditure | not_available: 24 | +| Locally-financed current expenditure | not_available: 132 | +| Multinational top-up tax | not_available: 6 | +| NICs | both_zero: 1, not_available: 175, pe_zero: 4, same_sign_ratio_0.8_to_1.25: 25, same_sign_ratio_1.25_to_2: 5 | +| Net public service pension payments | not_available: 18 | +| North sea taxes | not_available: 6 | +| Other AME (current) | not_available: 66 | +| Other departmental expenditure (capital) | not_available: 30 | +| Other departmental expenditure (current) | not_available: 12 | +| Other tax | not_available: 12 | +| PSCE in RDEL | not_available: 876 | +| PSGI in CDEL | not_available: 216 | +| Passport fees | not_available: 6 | +| Penalties | not_available: 18 | +| Plastic packaging tax | not_available: 6 | +| Scottish AME (capital) | not_available: 12 | +| Scottish AME (current) | not_available: 36 | +| Scottish BGA (capital) | not_available: 54 | +| Scottish BGA (current) | not_available: 684 | +| Soft drinks Levy | not_available: 6 | +| Stamp duty | not_available: 79, same_sign_ratio_at_least_2: 5 | +| Statutory gaming levy | not_available: 6 | +| Student loans | not_available: 30 | +| Tobacco duty | not_available: 48 | +| VAT | not_available: 139, same_sign_ratio_1.25_to_2: 5 | +| VAT refunds | not_available: 12 | +| Vaping duty | not_available: 18 | +| Vehicle excise duty | not_available: 18 | +| Visa fees | not_available: 12 | +| Welfare inside cap | both_zero: 4, not_available: 261, same_sign_ratio_0.5_to_0.8: 7, same_sign_ratio_0.8_to_1.25: 4, same_sign_ratio_1.25_to_2: 13, same_sign_ratio_at_least_2: 21, same_sign_ratio_below_0.5: 8 | +| Welfare outside cap | not_available: 96 | +| Welsh BGA (current) | not_available: 30 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 678 | +| business_tax | not_available: 516 | +| capital_gains_tax | not_available: 73, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| carers_allowance | not_available: 12 | +| child_benefit | not_available: 2, same_sign_ratio_0.5_to_0.8: 4, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_at_least_2: 5 | +| fuel_duty | not_available: 18 | +| housing_benefit | not_available: 7, same_sign_ratio_1.25_to_2: 5 | +| income_tax | not_available: 106, pe_zero: 4, same_sign_ratio_at_least_2: 4 | +| indirect_tax | not_available: 162 | +| inheritance_tax | not_available: 90 | +| local_government_finance | not_available: 6 | +| national_insurance | both_zero: 6, not_available: 141, opposite_sign: 1, pe_zero: 21, same_sign_ratio_0.8_to_1.25: 25, same_sign_ratio_1.25_to_2: 13, same_sign_ratio_at_least_2: 21 | +| other | not_available: 840 | +| savings | not_available: 36 | +| scope | not_available: 1152 | +| stamp_duty_land_tax | not_available: 25, same_sign_ratio_at_least_2: 5 | +| tax_benefit | not_available: 156 | +| transport | not_available: 120 | +| universal_credit | both_zero: 4, not_available: 26, same_sign_ratio_0.5_to_0.8: 3, same_sign_ratio_0.8_to_1.25: 2, same_sign_ratio_at_least_2: 4, same_sign_ratio_below_0.5: 3 | +| value_added_tax | not_available: 13, same_sign_ratio_1.25_to_2: 5 | +| welfare | not_available: 240 | +| winter_fuel_payment | not_available: 18, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_below_0.5: 5 | + +## Named axes and explained share + +population_vintage tags every row: the fiscal event's OBR forecast differs from this release's later survey population. behavioural_adjustment, baseline_vintage, cy_proxies_fy and head_scope describe the other construction differences. construction_scope identifies partial measures. The pipeline does not adjust the population vintage. + +Pinned employer-NIC incidence assigns the wage adjustment fully to employees while holding employer cost fixed. OBR's direct per-head costings exclude separately reported macroeconomic indirect effects. This construction/head_scope difference is named, but its contribution to the raw gaps remains unsized. + +Axis-tagged coverage: 147 computed rows, £125.590bn of absolute raw gap. Explained share is available on 0 rows; relevant unsized axes withhold it on the rest. These are different quantities. + +## Largest unexplained divergences + +The queue below is ranked by absolute residual_plus_unsized, after any evidence-backed sized terms. It names variables and a minimal run selection for investigation. A raw gap with unsized vintage or behavioural terms does not establish a PolicyEngine model issue. Multiple years of one measure share a potential mechanism, so the queue selects one row per measure. + +| Event / measure | FY / head | Residual £bn | Variables | Cause class | Evidence / diagnosis | Minimal replay | +|---|---|---:|---|---|---|---| +| autumn_budget_2024 / Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 / Income tax | -8.001 | income_tax | Prior (2.89.2), not re-verified: Construction and head scope; wage incidence | employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about −£8bn to −£9bn, versus OBR's roughly −£0.1bn to −£0.3bn direct head costing. CY2026 also has a −£1.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE–OBR difference unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__employer_nics_package --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029` | +| spring_budget_2023 / Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 / Income tax | -3.031 | income_tax | Prior (2.89.2), not re-verified: PE model issue; construction scope | pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__pension_annual_allowance_package --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027` | +| autumn_statement_2023 / National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 / NICs | -2.726 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Prior (2.89.2), not re-verified: Data level and population vintage; behavioural adjustment | The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028` | +| autumn_budget_2024 / Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 / Capital gains tax | 2.578 | capital_gains_tax | Prior (2.89.2), not re-verified: Construction scope; behavioural adjustment and head scope | The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is £23.4bn versus £18.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__capital_gains_main_rates_and_reliefs --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027` | +| spring_budget_2024 / National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 / NICs | -2.478 | ni_class_1_employee, ni_class_1_employer, ni_class_2, ni_class_4 | Prior (2.89.2), not re-verified: Data level and population vintage; behavioural adjustment | The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028` | +| autumn_budget_2024 / Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 / Stamp duty | 2.020 | stamp_duty_land_tax | Prior (2.89.2), not re-verified: PE model/data issue; behavioural adjustment and head scope | additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is £94.7bn; 2pp of that is about £1.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029` | +| spring_statement_2025 / Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 / Welfare inside cap | -1.699 | universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029` | +| autumn_budget_2024 / Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2029-30 / Welfare inside cap | -1.260 | winter_fuel_allowance | Prior (2.89.2), not re-verified: Baseline vintage | From 2025 the pinned £35,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024–25; Pension Credit take-up and behaviour remain unsized. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__winter_fuel_means_test --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029` | +| spring_budget_2024 / High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 / Income tax | -1.179 | income_tax | Prior (2.89.2), not re-verified: PE model issue, fixed on main after the certified pin | The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__hicbc_threshold_and_taper --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028` | +| autumn_statement_2023 / Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2025-26 / Welfare inside cap | -0.824 | housing_benefit, universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__lha_reset_to_30th_percentile --years 2025 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025` | +| spring_statement_2025 / Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 / Welfare inside cap | 0.793 | universal_credit | Prior (2.89.2), not re-verified: PE model issue; index and baseline vintage; head scope | The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027–2029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027–2029 uplifts are policyengine-uk#2239. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_statement_2025 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_statement_2025__uc_standard_allowance_above_inflation --years 2029 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029` | +| autumn_budget_2024 / VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 / VAT | 0.512 | private_school_vat | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_budget_2024__private_school_vat_20pct --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028` | +| spring_budget_2024 / National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 / Income tax | -0.360 | income_tax | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2024 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028` | +| autumn_statement_2023 / National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 / Income tax | -0.262 | income_tax | Prior (2.89.2), not re-verified: PE model issue; Class 2/Class 4 cap interaction | The FY2027–28 announced artifact records −£552.039m in ni_class_2 and −£786.808m in ni_class_4, alongside +£11.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with £143,750 self-employment income and zero employee NICs reproduces a £1,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability. | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_2_self_employed_nics_abolition --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028` | +| autumn_statement_2023 / National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 / Income tax | -0.203 | income_tax | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event autumn_statement_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p --years 2028 --workers 1 --output-dir .venv-replay-checks/reproductions/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028` | +| spring_budget_2023 / DWP: increase the maximum support available in Universal Credit for childcare costs | 2027-28 / Welfare inside cap | -0.155 | universal_credit | Open: relevant axes unsized | Open: relevant axes unsized | `PYTHONPATH=. .venv-replay/bin/python pipeline/compute_uk_event.py --event spring_budget_2023 --variant pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0 --measures spring_budget_2023__uc_childcare_cap_increase --years 2027 --workers 1 --output-dir .venv-replay-checks/reproductions/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027` | + +Evidence-backed PolicyEngine issue candidates recorded: 6. No upstream issues were filed by this replay lane. + +## Measured model investigation candidates + +These are engine observations reproduced separately from the national costing. Their national contribution remains unsized. The list contains only observed candidates; it is not padded to ten. + +| Candidate | Class | Status on this engine | Variables | Evidence | Minimal reproducer | +|---|---|---|---|---|---| +| carers_allowance_earnings_test_absent | pe_gap | persists (established on 2.89.2) | carers_allowance | variables/gov/dwp/carers_allowance.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case carers_allowance_earnings_test_absent --expect-engine 2.125.1` | +| cgt_main_rate_commencement | pe_gap | resolved (established on 2.89.2) | capital_gains_tax | parameters/gov/hmrc/cgt/basic_rate.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case cgt_main_rate_commencement --expect-engine 2.125.1` | +| sdlt_additional_home_hike_absent | pe_gap | persists (established on 2.89.2) | sdlt_on_residential_property_transactions, stamp_duty_land_tax | parameters/gov/hmrc/stamp_duty/residential/purchase/additional/rate.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case sdlt_additional_home_hike_absent --expect-engine 2.125.1` | +| private_school_vat_current_law_lever_zero | pe_gap | persists (established on 2.89.2) | private_school_vat | parameters/gov/contrib/labour/private_school_vat.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case private_school_vat_current_law_lever_zero --expect-engine 2.125.1` | +| dividend_band_threshold_lag | pe_gap | persists (established on 2.89.2) | dividend_income_tax, income_tax | parameters/gov/hmrc/income_tax/rates/dividends.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case dividend_band_threshold_lag --expect-engine 2.125.1` | +| class4_threshold_indexation_from_2027 | pe_gap | resolved (established on 2.89.2) | ni_class_4 | parameters/gov/hmrc/national_insurance/class_4/thresholds/lower_profits_limit.yaml (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case class4_threshold_indexation_from_2027 --expect-engine 2.125.1` | +| uc_lcwra_protection_stops_at_2030 | investigation | persists (established on 2.89.2) | uc_LCWRA_element | scenarios/uc_reform.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case uc_lcwra_protection_stops_at_2030 --expect-engine 2.125.1` | +| employer_nics_state_pension_age_exemption | pe_gap | resolved (established on 2.89.2) | ni_liable, ni_class_1_employer, ni_class_1_employee | variables/gov/hmrc/national_insurance/class_1/ni_class_1_employer.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case employer_nics_state_pension_age_exemption --expect-engine 2.125.1` | +| pension_taper_omits_employer_contributions | pe_gap | persists (established on 2.89.2) | adjusted_net_income, pension_annual_allowance | variables/gov/hmrc/income_tax/allowances/pension_annual_allowance.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case pension_taper_omits_employer_contributions --expect-engine 2.125.1` | +| annual_allowance_charge_single_marginal_rate | pe_gap | persists (established on 2.89.2) | personal_pension_contributions_tax | variables/gov/hmrc/pensions/private_pension_contributions_tax.py (source SHA and measured values in MODEL_DIAGNOSTICS.json) | `PYTHONPATH=. .venv-replay/bin/python pipeline/diagnose_uk_event_models.py --case annual_allowance_charge_single_marginal_rate --expect-engine 2.125.1` | diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUPPORT.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUPPORT.json new file mode 100644 index 0000000..0f53ae0 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/SUPPORT.json @@ -0,0 +1,68 @@ +{ + "autumn_budget_2024": { + "supported_years": [ + 2024, + 2025, + 2026, + 2027, + 2028, + 2029 + ], + "unsupported_years": [] + }, + "autumn_statement_2023": { + "supported_years": [ + 2024, + 2025, + 2026, + 2027, + 2028 + ], + "unsupported_years": [ + { + "reason": "before_data_year", + "year": 2023 + } + ] + }, + "spring_budget_2023": { + "supported_years": [ + 2024, + 2025, + 2026, + 2027 + ], + "unsupported_years": [ + { + "reason": "before_data_year", + "year": 2023 + } + ] + }, + "spring_budget_2024": { + "supported_years": [ + 2024, + 2025, + 2026, + 2027, + 2028 + ], + "unsupported_years": [ + { + "reason": "before_data_year", + "year": 2023 + } + ] + }, + "spring_statement_2025": { + "supported_years": [ + 2024, + 2025, + 2026, + 2027, + 2028, + 2029 + ], + "unsupported_years": [] + } +} diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.csv b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.csv new file mode 100644 index 0000000..eae57af --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.csv @@ -0,0 +1,1135 @@ +event_slug,source_row_id,measure_key,title,classification,gap_kind,measure_type,fy,year,tax_head,source_table,source_column,obr_value_gbp,obr_value_gbp_decimal,pe_value_gbp,gap_gbp,pe_to_obr_ratio,ratio_bin,status,reason,construction_note,missing_legs,head_variables,artifact,artifact_sha256,axes,decomposition_status,valued_components,unsized_axes,residual_gbp,residual_label,explained_share,explained_share_withheld,diagnosis +autumn_budget_2024,obr_pmd_nov2025:11574:190a6f33e6b62da4,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11580:134396a8c43f09d8,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11586:1c905b2c78e2f5ad,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11568:9adeedf69e1fd449,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22763:d53fb366d8f10040,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22757:b5804afcaab3e649,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11575:8db01ebaba038f86,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11581:03b60adabcd867c0,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11587:f02ce889756ce365,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,19925059.3725067,19925059.3725067,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11569:bac4dfce17ca063c,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-21520150.51959181,-21520150.51959181,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22764:001f7067f6b3ba77,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22758:ff25d55145d95aee,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11576:13a97f17f2b8067f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,197135369.73736358,197135369.73736358,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11582:cd523b867051748d,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3790930419.218608,3790930419.218608,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11588:c61e305c6f88562d,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,60798604.675213374,60798604.675213374,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11570:6f89cfe611beb069,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-22059926.30030609,-22059926.30030609,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22765:b6627212317682d6,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,7367617.749642734,7367617.749642734,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22759:515ec23539c8adbe,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,133727310.52195902,133727310.52195902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11577:7a6ae563f64f389e,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,127311189.53543545,127311189.53543545,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11583:41ab596aefd8962b,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5729334052.385088,5729334052.385088,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11589:7fbfa15c108853c3,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,102248546.81655523,102248546.81655523,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11571:6162a6cf0c70c0a5,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-22653771.352746844,-22653771.352746844,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22766:350a6e7836d02b3e,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-2111519.415894798,-2111519.415894798,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22760:38b4221bd56bb630,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-38333282.877560884,-38333282.877560884,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11578:b917c304743da2cf,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,117777320.75587527,117777320.75587527,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11584:cbe38381f49a6410,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2319177985.4953666,2319177985.4953666,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11590:d63c23bb18785f78,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,146840090.98793942,146840090.98793942,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11572:34ff7cbcff1a33ea,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-23267585.36616991,-23267585.36616991,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22767:87590c111055dab7,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-924572.4035413635,-924572.4035413635,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22761:8aae3ecb7c80ea58,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-16755826.605048032,-16755826.605048032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11579:78dfbb44d3aa645a,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,141393043.49077383,141393043.49077383,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11585:1f18d62f8fe6b54f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-201552010.67055285,-201552010.67055285,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11591:75c7d81b53bd755f,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,194206435.40936834,194206435.40936834,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11573:1bb12a2e8c822499,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,-23879606.847736355,-23879606.847736355,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22768:c88934915a908f76,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-686077.166807473,-686077.166807473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22762:cb2f7eb9cedd35f7,autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d,Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years,out_of_household_scope,,inheritance_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-12476326.565482542,-12476326.565482542,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11742:c4aa9076a6ecab4c,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2024-25,2024,Air passenger duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11743:4f1fef5ce0bcf4a8,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2025-26,2025,Air passenger duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11744:5f6b54b1dfecacdf,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2026-27,2026,Air passenger duty,Tax Measures (Policy measures database),2026-27,521394753.1160023,521394753.1160023,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11745:7c1a0ed2f17f04c4,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2027-28,2027,Air passenger duty,Tax Measures (Policy measures database),2027-28,585476526.1568952,585476526.1568952,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11746:041c296b2283952a,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2028-29,2028,Air passenger duty,Tax Measures (Policy measures database),2028-29,650118789.7393818,650118789.7393818,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11747:940757290848145c,autumn_budget_2024__air_passenger_duty_adjustment_to_increase_all_rates_from_2026_27_with_a_further_50_increase_for_larger_private_b5dda9c0,"Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28",not_expressible,model_or_data_gap,transport,2029-30,2029,Air passenger duty,Tax Measures (Policy measures database),2029-30,719409071.2110245,719409071.2110245,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11838:ae4f3acb57e34cdf,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-12046533.381279636,-12046533.381279636,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11839:8c49cd8b3c2dee5c,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-83325427.5043397,-83325427.5043397,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11840:17dcdea41c990c11,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-87303474.3754341,-87303474.3754341,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11841:ee8e7c6278835410,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-90735536.26803418,-90735536.26803418,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11842:17eb5664d5f83a9e,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,-94744189.17976122,-94744189.17976122,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11843:ece5605f319feeb6,autumn_budget_2024__alcohol_duty_increase_draught_relief_to_reduce_duty_on_an_average_abv_pint_by_1_penny_from_1_february_2025_c2fb9896,Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,-98626932.73735005,-98626932.73735005,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11832:6290f5155ba7ecb4,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-1723024.5415469978,-1723024.5415469978,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11833:34b8b1ed0b3d2594,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-4580581.592362055,-4580581.592362055,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11834:e8dac94a64f08817,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-5106750.387094706,-5106750.387094706,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11835:d35195d525829899,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-5626850.945811116,-5626850.945811116,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11836:31e76cc83994e75a,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-6164957.810216602,-6164957.810216602,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11837:a3bc02b0e83e4024,autumn_budget_2024__alternative_finance_changes_to_tax_rules_on_alternative_finance_arrangements_from_30_october_2024_5431c1ec,Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024,not_expressible,construction_pending,other,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-6712051.984219233,-6712051.984219233,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11424:df9ac19b134a5ed5,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,7003584.624285908,7003584.624285908,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11425:2b3273315d35e1c7,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,9854470.6917841,9854470.6917841,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11426:c57232babf2523ed,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,7376514.439687364,7376514.439687364,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11427:f28f9406ef26a27e,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,4691428.546785736,4691428.546785736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11428:598149e0aa7e2f15,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,4917210.503794578,4917210.503794578,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11429:995bc754a8dbeab0,autumn_budget_2024__amending_anti_avoidance_rules_to_ensure_shareholders_cannot_extract_funds_untaxed_from_close_companies_from_30_f5f7cd89,Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024,out_of_household_scope,,scope,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5144161.792535408,5144161.792535408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23045:3ccf8821df2b8661,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,-4200000.0,-4200000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23051:3b8e7c367c08e14f,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23046:ed25c382ef116150,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-27400000.000000004,-27400000.000000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23052:882743b1123e519e,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,84000.0,84000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23047:3deb1ac4fb3baa49,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-39800000.00000001,-39800000.00000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23053:dcc35b4663b34512,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,632000.0,632000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23048:ea2ae4c882b2ebb4,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-19400000.000000004,-19400000.000000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23054:c3a12f1a483ed287,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,1428000.0000000002,1428000.0000000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23049:14969059bdb214d2,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-4800000.000000001,-4800000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23055:86ec2cafde5098cf,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,1816000.0000000002,1816000.0000000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23050:c91ba8c13036be34,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23056:f592d6897d71c3b2,autumn_budget_2024__borrowing_powers_granting_borrowing_powers_to_newly_established_mayoral_combined_authorities_0503101f,Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities,out_of_household_scope,,scope,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,1912000.0000000005,1912000.0000000005,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11778:96bb58f50098b643,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11784:e54ba93e716bcce3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,33196762.132554986,33196762.132554986,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11790:469230364cbf398c,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22961:ae58369020371e31,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22955:91437a48f88558f8,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22949:f98299db9085918c,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22943:80b64514c8091eaa,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11779:8f50835898600bcf,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-1549198922.0,-1549198922.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11785:473e563bde93be80,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,124007540.20672068,124007540.20672068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11791:bd13221fde2affe3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22962:e11ca44d15f45f37,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,960503331.6400001,960503331.6400001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22956:ec3f637d5f655d7b,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-960503331.6400001,-960503331.6400001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22950:71ff0fd79ccc50af,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-151572673.1959182,-151572673.1959182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22944:b06fac9ddea14175,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-147429585.245218,-147429585.245218,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11780:4a4ab9130b446721,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11786:edf2a8ab964c2e21,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11792:5bd76e28d159f31a,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,46717642.691831976,46717642.691831976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22963:cc2829ad6fa424cf,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22957:fe4e736d1318c221,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22951:67b3dced8abfe2d0,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22945:0b9827d466998f51,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11781:bfcb6e8e74c7ce94,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11787:73d931aae9e76c1b,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11793:8ffbecdd91ee9db0,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-13347897.911951996,-13347897.911951996,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22964:54bf6d930177a165,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22958:1edde77b2bb3df69,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22952:db5621397b46b5e7,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22946:aaaafdaf516d8753,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11782:3b220d8c6ddea8cd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11788:23999ce2b2f8d63e,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11794:0a47f780109621fd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22965:360cbe8d39ae29b7,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22959:404bb70806871e78,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22953:417a1bfd5a609add,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22947:cd8f72befcf76ad5,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11783:3546e8c6d2780e44,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11789:504f8d9b40984be3,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11795:d4a677ada921e855,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22966:73dcef991846d7d4,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22960:1d45160bb9d79e18,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22954:37b501102d9807e9,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22948:3f48f87f7467a7fd,autumn_budget_2024__business_rates_40_relief_for_retail_hospitality_and_leisure_rhl_sectors_for_2025_26_from_1_april_2025_up_to_a__602aec23,"Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business",out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11796:19083ed00d762a91,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11802:a6ee3f4bdfc7cf0e,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1818508.1376754264,1818508.1376754264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11808:17920a2f576350f9,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22985:92cf8d2cafb9270d,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22979:da3fdf8899bb50f3,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22973:fcdc49ab076f04ae,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22967:6f1f1256988b76be,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11797:912c342c1c67a753,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-129183761.0,-129183761.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11803:4c71127f5f6ea725,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,20857081.767689835,20857081.767689835,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11809:9bfc54e06d1601ac,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22986:e4113c6ba3feb554,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,80093931.82000001,80093931.82000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22980:e1ff8da985233e56,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-80093931.82000001,-80093931.82000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22974:9f0bc8467954d076,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-12639260.013810288,-12639260.013810288,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22968:e8a153c7a2a48b10,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-12293778.438768737,-12293778.438768737,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11798:81098de3fefe902c,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-142115792.0,-142115792.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11804:2aa650c241cf9cf6,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,23860703.43504347,23860703.43504347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11810:8da1877d988c9eb1,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1947832.7483580015,1947832.7483580015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22987:52056efe526bb138,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,83848317.27999999,83848317.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22981:cdc793addf5e4a38,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-83848317.27999999,-83848317.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22975:de8fb29f66035f16,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-13863180.620179787,-13863180.620179787,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22969:c5bb0c630d7d6eba,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-13378111.826975841,-13378111.826975841,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11799:0d9ef8d2ab4efb97,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-142332992.0,-142332992.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11805:19182e26478f084d,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,23973432.718688007,23973432.718688007,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11811:5c15b48a56ed29a0,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1586298.269388001,1586298.269388001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22988:ea412af108ba4a10,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,83976465.27999999,83976465.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22982:b63a61895b646c04,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-83976465.27999999,-83976465.27999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22976:c4ad93c561da5e37,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-13905124.472625207,-13905124.472625207,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22970:3cac47326187cf61,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-13471761.70440055,-13471761.70440055,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11800:4c553e64a75cd05b,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-142567647.0,-142567647.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11806:18b5532066b236ec,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24146481.863776017,24146481.863776017,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11812:b1448a1c2ca40114,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1536851.0142720009,1536851.0142720009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22989:ff410b92a3e0e529,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,84114911.72999999,84114911.72999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22983:9812fabf428fbf8b,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-84114911.72999999,-84114911.72999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22977:92c46128a2fd09ee,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-13928104.194014307,-13928104.194014307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22971:0ea22143dec238ea,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-13493900.22181832,-13493900.22181832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11801:2fd1eb692731b745,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,-142802629.0,-142802629.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11807:9c7b72713615b741,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,16014040.755857553,16014040.755857553,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11813:4fccbe9833069ce4,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1544592.215739001,1544592.215739001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22990:a2141b3f4dacca37,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,84253551.10999998,84253551.10999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22984:493b63c550b8b094,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-84253551.10999998,-84253551.10999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22978:21c1e6704edd010f,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-13951111.360566003,-13951111.360566003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22972:b759b120e1be63d9,autumn_budget_2024__business_rates_freeze_the_small_business_multiplier_for_2025_26_8d1bd81c,Business Rates: Freeze the small business multiplier for 2025-26,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-13516069.353438403,-13516069.353438403,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11628:5ff074bda5e8d045,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22787:deef0e33f30fbd71,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22793:464e5dc5a79d36df,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22799:63512e370bd4b0fe,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11629:e90a9be86e82913e,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,133870385.0,133870385.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22788:94b8a3e47b70f431,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-82999638.7,-82999638.7,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22794:a78c152276e00a30,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,7608599.498003756,7608599.498003756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22800:b8c11234c9c83c5b,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,12263955.997602718,12263955.997602718,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11630:53fa12adfc8a9e5a,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,137474431.0,137474431.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22789:d0d9bb0a2669bfcd,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-81109914.29,-81109914.29,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22795:ffb0bd1b341d46b3,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,13450414.086176215,13450414.086176215,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22801:948bae641e9f6e51,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,13082760.423036456,13082760.423036456,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11631:e5823255b6722e8b,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,140359148.0,140359148.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22790:dfeb997667337856,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-82811897.32,-82811897.32,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22796:dd46937566cff097,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,13732653.029732432,13732653.029732432,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22802:00eb0ff943bc6d29,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,13357284.646375563,13357284.646375563,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11632:1cacc8360c5ee638,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,143243866.0,143243866.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22791:eb5214ab112277e3,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-84513880.94,-84513880.94,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22797:d6cae98d10c62df0,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,14014892.071128033,14014892.071128033,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22803:3ab141a12b7aef96,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,13631808.964879712,13631808.964879712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11633:ec3951d0dae0f2a6,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Business rates,Tax Measures (Policy measures database),2029-30,146128584.0,146128584.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22792:5fe2e19ebbdab567,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,-86215864.55999999,-86215864.55999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22798:ad940077c275a770,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,14297131.112523638,14297131.112523638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22804:cf920239e568692c,autumn_budget_2024__business_rates_remove_eligibility_of_private_schools_for_charitable_rate_relief_from_1_april_2025_2ab95c10,Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,13906333.283383863,13906333.283383863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23075:12f5fbd8c5e934e3,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23069:dfa2f4afdbed7d46,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23057:d6f9df8eff3025b2,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23063:859cb96ee0a35fb0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23081:32b770aa1ab63c79,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23076:e29149789bb6b00a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-1463773000.0000002,-1463773000.0000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23070:601ffd5f8308581f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-300216000.0,-300216000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23058:fcbd003181f00bae,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,521425558.4634082,521425558.4634082,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23064:9c8c7f429f987b01,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,33936000.0,33936000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23082:eea105a11bf3119c,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,22117022.631656352,22117022.631656352,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23077:2522ef77cfae6f08,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,22692000.0,22692000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23071:37d66a927a02c3f2,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23059:bff5f3d801ed57a0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23065:10e806bb040793bd,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23083:8fa3f12ccca2f5a6,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23078:29324a3d3a6ef74c,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23072:be7a90ea6c1be901,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23060:d6393d24a9de56df,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23066:62c1c5141e6d538b,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23084:644aabf5592c777f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23079:97ba95d29fc48592,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23073:ab2de136551024e1,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23061:0167018934d4ed2a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23067:64ab2a237df8cf4a,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23085:e0eb7579ea5411b0,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23080:16922619dc17964f,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23074:aedf076d8cc6efc1,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23062:80f270eb0857ca22,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23068:d948f6f9fa65f83e,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23086:2f6240faa7a82ed9,autumn_budget_2024__business_rates_retention_extend_greater_london_authority_enhanced_business_rates_retention_arrangements_at_67__130c7645,"Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area",out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11820:18866a5aeb175c97,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-20360355.297638115,-20360355.297638115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11826:a8e2fb02170f4347,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22997:cc03662eddf3f815,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22991:9d0f76777cb4512a,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11821:daff22f6859e7b1c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-176506860.84990838,-176506860.84990838,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11827:3b33e06b36ad2d8c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22998:ffa37c5b11bb2b49,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22992:692a692d1ff8055c,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11822:e2822b93fc9783ba,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-70008378.24635203,-70008378.24635203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11828:cd002ede8d1fe549,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-49760289.36728237,-49760289.36728237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22999:fd35511fd1c0c3f1,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-527924.8170332415,-527924.8170332415,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22993:eb3e176f79c19b57,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3226714.471281163,-3226714.471281163,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11823:e20287d8d5ef351a,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,22329699.742388956,22329699.742388956,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11829:13644818ebc1e946,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,20449359.103514966,20449359.103514966,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23000:90c0434deae76f88,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,214807.3116904426,214807.3116904426,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22994:0b796d2bdb3de848,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1326255.303754621,1326255.303754621,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11824:f2b09f69c5b00345,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24547088.525626477,24547088.525626477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11830:e522beb6b6589a52,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2665779.71937543,2665779.71937543,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23001:b50fe1ab22ec33b1,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,27821.919759029443,27821.919759029443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22995:2ac84a73f33fa533,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,172788.24642617555,172788.24642617555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11825:179e8a34bf958dd7,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,21397881.86580441,21397881.86580441,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11831:3b202caef4ab5088,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2061542.6651466335,2061542.6651466335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23002:47014792f252704e,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,21389.86026580066,21389.86026580066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22996:bcda8411d44580cb,autumn_budget_2024__capital_allowances_extend_100_first_year_allowances_for_zero_emission_cars_and_electric_vehicle_charge_points__d0b8ae12,Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax,out_of_household_scope,,business_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,133689.12878563345,133689.12878563345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11682:73295721bdfdb9e8,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11694:ade1673d32f6604b,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,45894340.401895285,45894340.401895285,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22835:93eff38f9e206ebc,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,881470.0926138684,881470.0926138684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22829:48aea91ecc2734f1,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,4502630.249669727,4502630.249669727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11688:dcd2e2e6301193f3,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,36706934.78603259,36706934.78603259,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11683:b9096ecd110093bf,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,1005043228.7250798,1005043228.7250798,2337806793.2575417,1332763564.532462,2.3260758606603447,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json,8316a941248c156b9b971b9ee86298b354a2d84241a625400da378a94d77b6ba,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1332763564.532462,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11695:6d29375672cd45e7,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,448727476.6050552,448727476.6050552,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22836:46b312b678d3c12e,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1410735.2449058858,1410735.2449058858,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22830:1b3ca3ad7932d614,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,25579185.297371842,25579185.297371842,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11689:8192b33705abc153,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-40935198.754274525,-40935198.754274525,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11684:0d39628e9b763f67,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,95778978.2266941,95778978.2266941,2414558012.1480503,2318779033.921356,25.2096864766417,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2026.json,10b4527f7c98edc27b904831d24a4c21a7a50cac505d667f0dd8f2a5318d96f2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2318779033.921356,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11696:84f6e0e5fe5ec657,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1262326238.2390866,1262326238.2390866,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22837:75821b59c0b191da,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,5757889.723234422,5757889.723234422,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22831:ab1c8743daadde1c,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,73870561.55572048,73870561.55572048,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11690:cfacef00089fe7d2,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-65673194.77414581,-65673194.77414581,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11685:440412b0fb8c6e2d,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-75842400.81283405,-75842400.81283405,2502018045.7553387,2577860446.568173,-32.98969994277854,opposite_sign,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2027.json,798f95d6a41278ddf44029b22caeb7d677385f787bfb74d577f92ad89d076020,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2577860446.568173,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11697:b41b55d5b8cbd0c7,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1388465535.769306,1388465535.769306,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22838:b0c109139b2c7337,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6697896.998231041,6697896.998231041,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22832:9f4c74a62730d0a2,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,82106051.6413076,82106051.6413076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11691:2bcdf86f45b6b126,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-51430908.84458069,-51430908.84458069,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11686:9ceb140875d859b8,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,755655285.3792045,755655285.3792045,2590334761.488743,1834679476.1095383,3.427931772076279,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2028.json,74d5ae3224affd8979aaf4b9d66afb2f260d533b181b8f090a20e661a4ff003c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1834679476.1095383,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11698:85efd8e5130ecc7d,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1388878096.7939453,1388878096.7939453,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22839:e2b393c5a46deff3,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,6539645.430615809,6539645.430615809,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22833:50327aa26d0c6316,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,81868169.5501212,81868169.5501212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11692:6df82bc59b0bf861,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-54295632.87241625,-54295632.87241625,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11687:f738e039412d9872,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,985880688.8779727,985880688.8779727,2678825414.436447,1692944725.5584745,2.7171902692253855,same_sign_ratio_at_least_2,constructed,"Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.","Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]","[""capital_gains_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2029.json,119452529d913e3e9ce9f7b01ae7bf6364fa779ebfa36e17a8e832864bab8b3d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1692944725.5584745,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11699:6ff71275479301e4,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1470607578.9952433,1470607578.9952433,,,,not_available,not_computed,source head 'Income tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22840:1197e330a3c46ef4,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,6848598.70149791,6848598.70149791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22834:74c3bd563eca97a5,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",out_of_household_scope,,capital_gains_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,86660781.2404471,86660781.2404471,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11693:fce3f1c54885e725,autumn_budget_2024__capital_gains_main_rates_and_reliefs,"Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026",partial,,capital_gains_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-58683359.37907022,-58683359.37907022,,,,not_available,not_computed,source head 'Stamp duty' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented."",""The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied."",""CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction scope; behavioural adjustment and head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11886:d3642ba05b9b6db6,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2024-25,2024,CBAM,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11887:c06b6e9544b4c0da,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2025-26,2025,CBAM,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11888:f7f3fbdbdd52cee2,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2026-27,2026,CBAM,Tax Measures (Policy measures database),2026-27,-724458.537901576,-724458.537901576,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11889:f7ea51e6c3f7df91,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2027-28,2027,CBAM,Tax Measures (Policy measures database),2027-28,-3117098.7369479234,-3117098.7369479234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11890:d56918df9e7e4de0,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2028-29,2028,CBAM,Tax Measures (Policy measures database),2028-29,-3820962.609624786,-3820962.609624786,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11891:91ea8a3576c6fc0f,autumn_budget_2024__carbon_border_adjustment_mechanism_cbam_confirming_sectoral_scope_of_the_uk_cbam_from_1_january_2027_to_be_alu_5b4141af,"Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel.",out_of_household_scope,,business_tax,2029-30,2029,CBAM,Tax Measures (Policy measures database),2029-30,-3993366.790963847,-3993366.790963847,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11892:9153b1ca2aa70d3a,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11893:4708787a9c9c5457,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11894:907434fce6b6a691,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-11846861.835350636,-11846861.835350636,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11895:bb502c1b8e6efb0d,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-9326544.09653236,-9326544.09653236,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11896:ef13b007447b0d12,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-6024109.2372255875,-6024109.2372255875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11897:bfc88235d6ffc1cd,autumn_budget_2024__carbon_price_support_cps_maintain_the_freeze_of_cps_rates_at_the_equivalent_of_18_per_tonne_of_co2_from_1_apri_39b61ce2,Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026,out_of_household_scope,,business_tax,2029-30,2029,Climate change levy,Tax Measures (Policy measures database),2029-30,-4675468.77783235,-4675468.77783235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23003:508e874b682f6047,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23009:4e04e27056b425cb,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23004:da7f1cccef17ec89,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-26900000.0,-26900000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23010:34d7a0c6c03bcae2,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,300000.0,300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23005:7310dffaccea3124,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-72199999.99999999,-72199999.99999999,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23011:dbd1baebf833ec98,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,800000.0,800000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23006:8a0ea962334d6e20,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-106099999.99999999,-106099999.99999999,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23012:6fc712f4b6fed9fa,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,1100000.0,1100000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23007:624cda7ccae0e24f,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-137300000.0,-137300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23013:af5380a09b5369fe,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,1300000.0,1300000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23008:9fe454b7fa7810f2,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-167099999.99999997,-167099999.99999997,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23014:c7c6480a8ee45154,autumn_budget_2024__carer_s_allowance_increasing_the_earnings_limit_to_the_equivalent_of_16_hours_at_the_national_living_wage_from_1165376c,Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025,not_expressible,model_or_data_gap,carers_allowance,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,1500000.0,1500000.0,,,,not_available,not_computed,"The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.","Authored against policyengine-uk 2.89.2: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced \u00a3151-to-\u00a3196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11592:76b8d978d640dae5,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11610:84ceae817ce1768c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11598:526fff6cc0b5faa7,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22775:817f0aeb9afe9a6b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22769:f66872abcb72b630,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11604:37b2e9c684e37ff2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11593:be91cdb69929d457,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11611:3ab6b30ecaf2258b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11599:b63cb9c0f2614ae4,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22776:0c9eac16c69f6fc4,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22770:9244156486e65af3,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11605:ba3e87ff4466f49a,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11594:3684964f55fcaa69,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,103415846.28773822,103415846.28773822,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11612:7cdad6def9cd5dd2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-97504286.99242564,-97504286.99242564,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11600:cc070c8bda0fc1a2,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-4547112.233906225,-4547112.233906225,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22777:d4361f2f653ad405,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-362408.9641949042,-362408.9641949042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22771:bf80416a81a08c71,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-7078847.494777478,-7078847.494777478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11606:89ef2e6297f33b1a,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11595:8ce374fea618a639,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-14920018.422530767,-14920018.422530767,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11613:8409e8085d34c780,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,139677858.35354796,139677858.35354796,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11601:e4a36e73fbf54803,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,6517927.835857553,6517927.835857553,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22778:6d9f6aeb0b88a51e,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,522482.1497776153,522482.1497776153,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22772:453192b979cec92c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,10164806.769232182,10164806.769232182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11607:be742c41703f216f,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11596:187db21cb98ea518,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-23543504.721668668,-23543504.721668668,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11614:6d71cc33479c507b,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,90319542.78877625,90319542.78877625,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11602:6e8200ca2621601c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,4214671.308710957,4214671.308710957,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22779:fc8d79251577cd24,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,337504.1142162443,337504.1142162443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22773:f0d2e4e681453ac6,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6590084.289079293,6590084.289079293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11608:652a8bc235faf3e7,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11597:b96ecf2c3dcfa27c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,-26271338.368158568,-26271338.368158568,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11615:739902e6ea25057e,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,100168903.66930068,100168903.66930068,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11603:2d1a00c740919655,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,4674281.902725668,4674281.902725668,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22780:8186590b2984747c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,374006.4600000187,374006.4600000187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22774:bdcd036974d9e06c,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",out_of_household_scope,,capital_gains_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,7327905.1384103745,7327905.1384103745,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11609:8a86ca9df823c617,autumn_budget_2024__carried_interest_increase_the_rates_of_capital_gains_tax_on_carried_interest_to_32_from_6_april_2025_then_move_2d7427c3,"Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards",not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11400:f94f4b61ae520a31,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,5443393.668180697,5443393.668180697,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11401:668c1804cf58ca05,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,14401457.968646225,14401457.968646225,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11402:ee5db11a8661cbd8,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,15414782.549756523,15414782.549756523,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11403:2e1ac632de498115,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,14082816.76921223,14082816.76921223,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11404:d5c7daf66a0cdf94,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,14601971.169327904,14601971.169327904,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11405:1b19beb14c89571f,autumn_budget_2024__changes_to_tax_rules_on_liquidations_of_limited_liability_partnerships_from_30_october_2024_fb00c7ae,Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024,not_expressible,model_or_data_gap,capital_gains_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,15489031.473730745,15489031.473730745,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11868:b50b7e0bc5d941ae,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11869:27278e9526f93e91,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-732136.4097870736,-732136.4097870736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11870:890816899efac9be,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-5726713.398910224,-5726713.398910224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11871:9e609f6862f18cd3,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11872:e82b0678b9775007,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11873:8d56f3c7e6f514cd,autumn_budget_2024__climate_change_levy_ccl_amendments_to_the_climate_change_agreement_scheme_from_1_january_2026_meaning_new_entr_bdc523f5,"Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period",out_of_household_scope,,business_tax,2029-30,2029,Climate change levy,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11730:58d7d8125ba23359,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11724:44c25f4ba6abde82,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22847:dc1d7c1afc63f1f9,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22841:b8263597f6afbd20,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11731:07ec2e44b26d38b4,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11725:b23078cf678fe093,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22848:658d8e712b377582,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22842:d8c9de4f7a0a4239,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11732:76930b4c06811aab,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11726:4767ca9a612ca46e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22849:f7e2c8d844149ee9,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22843:f13e8217c75231a0,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11733:fd314198b9b628c2,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11727:f5dff695fab79e2e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22850:d4f976ad1c35625f,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22844:5b5c124c5986d863,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11734:b46b96275d635e68,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,86977679.04228036,86977679.04228036,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11728:d5cd20094caf7fa1,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,39398632.25667855,39398632.25667855,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22851:6344f2fcb4f2ed79,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,739229.2603106304,739229.2603106304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22845:179f30b1a4ddb726,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6125744.2197191445,6125744.2197191445,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11735:24bbf96edf39ea41,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,135712898.79202887,135712898.79202887,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11729:3c5df15829e1102d,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,61465523.155543774,61465523.155543774,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22852:dd99a1553b46963b,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,1149321.9417479413,1149321.9417479413,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22846:30ed397bc415944e,autumn_budget_2024__company_car_tax_set_appropriate_percentages_for_electric_vehicles_hybrids_and_internal_combustion_engine_vehic_f0345c3d,"Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30",out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,9570438.131820742,9570438.131820742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11352:8d3fab7558dac2ec,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,257528291.87029454,257528291.87029454,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11358:632173246e39d2ad,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-257528291.87029454,-257528291.87029454,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22625:3259ce2bdbcbc9d1,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,-767700000.0,-767700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11353:90228e760717dd7d,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,197289913.2694474,197289913.2694474,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11359:6ea749134f5fa376,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-197289913.2694474,-197289913.2694474,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22626:64da3b0ee2296644,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-725500000.0,-725500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11354:f2f9c05b5de7d5c8,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,45491466.67011213,45491466.67011213,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11360:6c5f2d3863397537,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-45491466.67011213,-45491466.67011213,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22627:5f521daff493dc66,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-249000000.0,-249000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11355:ded3134373044701,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5496211.462592225,5496211.462592225,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11361:33ef734355934148,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-5496211.462592225,-5496211.462592225,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22628:94afd4b6c40780f1,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-9400000.0,-9400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11356:49f669b2aebc2fbb,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,4399999.999999999,4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11362:8ee2b57dfe2504ed,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-4399999.999999999,-4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22629:e18850e36519b191,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11357:1cb04fd2163c5d3d,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,4399999.999999999,4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11363:9b7b955c981968a4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-4399999.999999999,-4399999.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22630:fe4af521dde44367,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_horizon_it_scandal_8ae40ac6,Compensation Payments: Making payments to victims of the Horizon IT scandal,out_of_household_scope,,other,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11340:dc0cae7ab3d17576,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11346:dc0cae7ab3d17576,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22619:b2fd82f248d1e38e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,-1080000000.0,-1080000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11341:2c3107405d7fdf7e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-414921298.18514115,-414921298.18514115,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11347:ef8b68d1564e32ba,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,414921298.18514115,414921298.18514115,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22620:e97b20b6462630ea,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-2925000000.0,-2925000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11342:bb0e9700b70c9344,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-1123054873.1335597,-1123054873.1335597,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11348:309693ba66d48f10,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1123054873.1335597,1123054873.1335597,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22621:71b709b61668b54e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-2830000000.0,-2830000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11343:07aedaaa1af50e9b,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1088161506.2355268,-1088161506.2355268,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11349:e62b90773fe08eab,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1088161506.2355268,1088161506.2355268,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22622:d28778632501b8c4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-2000000000.0,-2000000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11344:cb5c09cb0533da4e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-771596515.4988897,-771596515.4988897,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11350:28486a3cc1cc2915,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,771596515.4988897,771596515.4988897,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22623:5c5ff77a0531997e,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,-1570000000.0,-1570000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11345:4db9a9ba376e0927,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-607588619.4874929,-607588619.4874929,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11351:a7d4983887a39df4,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,607588619.4874929,607588619.4874929,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22624:064ae3f28a76f3bd,autumn_budget_2024__compensation_payments_making_payments_to_victims_of_the_infected_blood_scandal_61f5d1ba,Compensation Payments: Making payments to victims of the infected blood scandal,out_of_household_scope,,other,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,-1410000000.0,-1410000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11430:b6be5a96b34842ac,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11436:f07b948c7a3ec9f0,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11431:d5d9a78d832ee181,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11437:9d63224df1daa119,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11432:83a53f6c91e7fa5d,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,25060049.937046066,25060049.937046066,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11438:649106b5ac17cf8f,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,10235795.044708993,10235795.044708993,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11433:7e59e0292456ecd7,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,24913599.253795035,24913599.253795035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11439:e3273f2f3c1b3a4c,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,10175977.16000079,10175977.16000079,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11434:3adb4654bc16c368,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,24677181.648154825,24677181.648154825,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11440:2510f8e65d835de3,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,10079412.222485771,10079412.222485771,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11435:6792cbbcfdb92f6c,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,23888543.3315188,23888543.3315188,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11441:86e6499622997c39,autumn_budget_2024__confirming_plans_to_mandate_the_reporting_of_benefits_in_kind_via_payroll_software_from_april_2026_e825258d,Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,9757292.346676692,9757292.346676692,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11676:611f8e9e96a6b92d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11664:f05ae4554e5ffe4c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2024.json,a1c397083f5d37b823a6f1c9b2afce3fab2b6bea809d3e004b65ba85ac3eae43,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11670:74ebee9530b9724f,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2024.json,a1c397083f5d37b823a6f1c9b2afce3fab2b6bea809d3e004b65ba85ac3eae43,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22823:daffa02a25835b38,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22817:2cc3a9f8dc1f5233,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11677:38177db5dd288931,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,32349658.066893354,32349658.066893354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11665:72598886f546ef8c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,104397.3189455585,104397.3189455585,-7166972748.464722,-7167077145.783668,-68650.92725419684,opposite_sign,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json,685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-7167077145.783668,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11671:291070a94715062c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,23737482906.08718,23737482906.08718,23994084480.02207,256601573.93489075,1.010809974037689,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json,685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",256601573.93489075,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22824:43a72c43eb1bd902,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,593.4454839152991,593.4454839152991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22818:aeea2c28b98a2cfa,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7679.083794280304,7679.083794280304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11678:cf7e6fb3e86bb47c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,104302519.83016719,104302519.83016719,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11666:e4413c7487d85ddf,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-312921791.2621155,-312921791.2621155,-7456022687.886108,-7143100896.623993,23.82711238425915,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json,85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-7143100896.623993,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11672:0b55202125025854,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,23923342053.649563,23923342053.649563,24533958081.08401,610616027.4344482,1.0255238597544234,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json,85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",610616027.4344482,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22825:edacdcc46eb06fe4,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2722169.4714540956,-2722169.4714540956,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22819:dd2ccd436f0e20b2,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-22555697.86413367,-22555697.86413367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11679:80b7d4c0d69f1c59,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,157878460.38779414,157878460.38779414,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11667:35345df3785dfdea,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-139433648.31822416,-139433648.31822416,-7662593306.290527,-7523159657.972303,54.95512309053608,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json,397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-7523159657.972303,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11673:94b8906a8929f113,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,24166582486.907063,24166582486.907063,24960776915.156433,794194428.2493706,1.0328633321935217,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json,397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",794194428.2493706,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22826:318fb1def1dc970d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1695682.812090235,-1695682.812090235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22820:f6b54a5fbcdee6cb,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-12795546.945261901,-12795546.945261901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11680:1df0b2733f687ca0,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,197370614.57409978,197370614.57409978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11668:a076a7d6b3992e7c,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-125022028.69605237,-125022028.69605237,-7867562031.757019,-7742540003.0609665,62.929406231955035,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json,6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-7742540003.0609665,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11674:6dd4d473c559cbea,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,24873640251.083874,24873640251.083874,25353412260.067764,479772008.98389053,1.0192883713095828,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json,6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",479772008.98389053,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22827:9881af9ed6467d43,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1876637.8792906133,-1876637.8792906133,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22821:be2053a7986ecc49,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-13334609.397444367,-13334609.397444367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11681:83ebf7f916ba0b8d,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,231671928.62583068,231671928.62583068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11669:1cedd72c387ad84b,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,-129843394.06867449,-129843394.06867449,-8130798717.608032,-8000955323.539358,62.62004144244437,same_sign_ratio_at_least_2,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json,769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-8000955323.539358,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11675:286359ea5a53fc94,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",partial,,national_insurance,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,25624586204.164253,25624586204.164253,26033567339.70541,408981135.54115677,1.0159604971679383,same_sign_ratio_0.8_to_1.25,constructed,"Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula.","Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json,769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",408981135.54115677,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22828:f93a41b9d86839e9,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-2096171.2099097595,-2096171.2099097595,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22822:be5f3270a974f57f,autumn_budget_2024__employer_nics_package,"Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold",out_of_household_scope,,national_insurance,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-14739180.416154342,-14739180.416154342,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Construction and head scope; wage incidence"",""class"":""review_diagnosis"",""engine_files"":[""variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11448:327bcaa0c5c1de14,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11442:786aee641943dbcc,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22703:6031e10e675b4301,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22697:94747fa949e77cc9,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11449:0b3fbcfc6d10686f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11443:81ef361f11aee15a,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22704:f0d840b3217cd1a9,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22698:6b1b64467910292c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11450:6c95806fd841d38b,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,180625633.1069468,180625633.1069468,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11444:72519129a29dc1f3,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,81860807.23411225,81860807.23411225,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22705:6ad0c0104d251eec,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1527879.9651708778,1527879.9651708778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22699:ca2364687070d074,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,12679467.82108519,12679467.82108519,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11451:49becb668822bfb4,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,143527105.87680814,143527105.87680814,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11445:58564a541429b772,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,65024873.17504108,65024873.17504108,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22706:580b80c1fdbc933a,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1226559.03222875,1226559.03222875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22700:1244665cd17b4aa4,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,10093596.642668901,10093596.642668901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11452:08f9de5a1a0c9103,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,127272637.23302324,127272637.23302324,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11446:90b60ff0d3b2ce56,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,57651202.99708187,57651202.99708187,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22707:b52f62653961b31f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1081698.8739584137,1081698.8739584137,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22701:c20a54713c0b232b,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,8963674.70876771,8963674.70876771,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11453:7e88b09327ec523c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,115195980.68789221,115195980.68789221,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11447:eefc246d3b75a7a0,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,52173236.89509971,52173236.89509971,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22708:ab0b0e21984c023c,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,975568.788112446,975568.788112446,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22702:dba81d495f50b74f,autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb,Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026,out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,8123590.432604064,8123590.432604064,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11640:bfbe157749fd207e,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2024-25,2024,Energy profits levy,Tax Measures (Policy measures database),2024-25,179941656.28043962,179941656.28043962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11634:9205c87c1c9029b0,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2024-25,2024,North sea taxes,Tax Measures (Policy measures database),2024-25,13118505.168719655,13118505.168719655,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11641:46e1403b53b50a5f,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2025-26,2025,Energy profits levy,Tax Measures (Policy measures database),2025-26,404371711.35916126,404371711.35916126,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11635:39f72d97b0a6f844,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2025-26,2025,North sea taxes,Tax Measures (Policy measures database),2025-26,66714799.92737224,66714799.92737224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11642:92009db4babca17b,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2026-27,2026,Energy profits levy,Tax Measures (Policy measures database),2026-27,259660735.29158372,259660735.29158372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11636:3ef137587c62ffe3,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2026-27,2026,North sea taxes,Tax Measures (Policy measures database),2026-27,-37910875.54447907,-37910875.54447907,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11643:d14a7f1fb0fb93bf,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2027-28,2027,Energy profits levy,Tax Measures (Policy measures database),2027-28,164697039.2315929,164697039.2315929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11637:430d86f28999bc0b,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2027-28,2027,North sea taxes,Tax Measures (Policy measures database),2027-28,-113611605.63765298,-113611605.63765298,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11644:6a6e2dc8bf9bd225,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2028-29,2028,Energy profits levy,Tax Measures (Policy measures database),2028-29,465534594.9240454,465534594.9240454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11638:a3c834f24e7c2182,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2028-29,2028,North sea taxes,Tax Measures (Policy measures database),2028-29,-54905869.020696,-54905869.020696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11645:aac7db4016356edc,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2029-30,2029,Energy profits levy,Tax Measures (Policy measures database),2029-30,1041202286.4593273,1041202286.4593273,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11639:ed9574426bc7b365,autumn_budget_2024__energy_profits_levy_epl_increase_the_rate_to_38_abolish_the_epl_investment_allowance_except_for_decarbonisatio_2baef207,Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage,out_of_household_scope,,business_tax,2029-30,2029,North sea taxes,Tax Measures (Policy measures database),2029-30,-88555024.42535862,-88555024.42535862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22913:b4df723278092dd3,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22919:4718104c4a96cd09,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22914:ffc28d031290e3b1,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22920:2b6e696508c7bed0,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22915:839766f2f22db7f1,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22921:598245415598dc09,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22916:f558fe4d1574a575,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22922:a62dc756523bac57,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22917:c8884af2c3741dbd,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,980000000.0,980000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22923:c8d1032236f98203,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,364000000.0,364000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22918:cbc8e6e875738346,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,1853000000.0,1853000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22924:28c5a954d56e1989,autumn_budget_2024__extending_targeted_case_review_of_universal_credit_claims_from_april_2028_1cb0db7a,Extending Targeted Case Review of Universal Credit claims from April 2028,not_expressible,construction_pending,other,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,689000000.0,689000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22637:0c70e619b9036553,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22638:0a6745804f70b1c2,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22639:47c996b5fd56edda,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-752000000.0,-752000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22640:dd4016f9f79fdba1,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22641:769e20fe3e56c213,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22642:b4a4296af076e062,autumn_budget_2024__extraordinary_revenue_acceleration_contribution_to_extraordinary_revenue_acceleration_to_support_military_effo_5cc6142d,Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22643:1e6be5a4e0751abf,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22644:d6dbae48ddca2bb6,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,225000000.0,225000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22645:797742b4327543d5,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,161000000.0,161000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22646:2a471e6c90d31f56,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,194000000.0,194000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22647:e6a5367467a8c0b3,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,230000000.0,230000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22648:7ea961f1a1686f18,autumn_budget_2024__extraordinary_revenue_acceleration_forecast_repayment_from_extraordinary_profits_on_holdings_of_frozen_russian_73ac267f,Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets,out_of_household_scope,,scope,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,262000000.0,262000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11814:a5a33259a589d816,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel duty,Tax Measures (Policy measures database),2024-25,-43830325.48205423,-43830325.48205423,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11815:82532da61ef060b1,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel duty,Tax Measures (Policy measures database),2025-26,-3015617648.383638,-3015617648.383638,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11816:4ef81b706c6358b0,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel duty,Tax Measures (Policy measures database),2026-27,-879094803.2605269,-879094803.2605269,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11817:ffe672c24a5e53dd,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel duty,Tax Measures (Policy measures database),2027-28,-891442556.1947019,-891442556.1947019,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11818:a1726eb107a27463,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2028-29,2028,Fuel duty,Tax Measures (Policy measures database),2028-29,-897989840.9091523,-897989840.9091523,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11819:24fef3b3f4d44fa9,autumn_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2025_26_f31c9779,Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26,not_expressible,construction_pending,fuel_duty,2029-30,2029,Fuel duty,Tax Measures (Policy measures database),2029-30,-891938712.4442484,-891938712.4442484,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23015:4d05cc67ee5784df,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23016:37a6987161649c3d,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23017:6e04dbfd81ee5d1e,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23018:4ed996ff2f9843fb,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-21070000.0,-21070000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23019:142949d1b248cc8c,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-20750000.0,-20750000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23020:65395083827f91c4,autumn_budget_2024__help_to_save_extend_the_current_scheme_with_expanded_eligibility_to_include_all_working_uc_claimants_earning_1_5e028512,"Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027",not_expressible,model_or_data_gap,savings,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-17820000.0,-17820000.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23141:a778b02ca79148f4,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23147:71f422a2269f0e28,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23142:7aac7a93e823a3d8,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3551089633.4796267,-3551089633.4796267,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23148:98451caed033ee69,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-7787000000.0,-7787000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23143:4aa4826917e8f608,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2939825497.5822406,2939825497.5822406,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23149:6efaa127b4f5c85e,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23144:e4ed884bb94d0c24,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3154111969.9499817,3154111969.9499817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23150:40feb309eed8b1f3,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23145:f7cfdbb1c2a44862,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,3038479685.6506357,3038479685.6506357,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23151:85bbc0bf204b0811,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23146:d7f29aebf0c6533f,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,2919234895.0431523,2919234895.0431523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23152:e594cb2d0766d5f9,autumn_budget_2024__hmt_allowance_for_shortfall_assumption_and_adjustments_c3cd28f7,HMT allowance for shortfall assumption and adjustments,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22937:be362f18cc5450cd,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22938:e291c9f3103acbc0,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22939:53d6bb0244850056,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22940:37640736231110b5,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22941:353d5f7c86d64422,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22942:ba31cb6ec74f5ee4,autumn_budget_2024__increase_dwp_fraud_and_error_debt_recovery_powers_resource_cost_for_measures_which_yield_a_psncr_saving_of_260_e5ed86e8,Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11514:b797774f752fff60,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,114457866.30109303,114457866.30109303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11526:b6ae0848cce37174,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,86786270.61561053,86786270.61561053,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22739:efa3ea4e257d0e73,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1256122.740748964,1256122.740748964,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22733:5f34777bccc143f3,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,5916900.906374154,5916900.906374154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11520:e0b45284e05ea193,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,64777843.795991145,64777843.795991145,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11515:17f7656f1477383c,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,174604089.40756658,174604089.40756658,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11527:dde81356c2861915,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,401226561.7836503,401226561.7836503,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22740:fec26eee445014e5,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,5847443.110626454,5847443.110626454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22734:9b86148f5a284670,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,27397660.24870991,27397660.24870991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11521:e3799421aa8d02ed,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,208041984.45212555,208041984.45212555,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11516:48bd8c8682d6d392,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,204485323.1167554,204485323.1167554,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11528:f67da44823c29106,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,648672334.929187,648672334.929187,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22741:76c1f6d91532c38a,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,9319336.063824221,9319336.063824221,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22735:d9abc0f611f9ad4c,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,44294144.65578286,44294144.65578286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11522:1012962a97565af0,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,325571368.48664933,325571368.48664933,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11517:bf76659272ec1472,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,239829976.6040146,239829976.6040146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11529:77ef38651717d828,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,795966584.4536785,795966584.4536785,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22742:8e6602c266dfa089,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,11299912.7739133,11299912.7739133,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22736:3b99a829ec2addf0,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,54378108.61396886,54378108.61396886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11523:668c57ca4297361f,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,388369965.2954647,388369965.2954647,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11518:cff5b68a09be230b,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,254599723.32358375,254599723.32358375,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11530:4129424f65bb3581,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,769430071.5486484,769430071.5486484,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22743:ab99c36e8df54c96,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,10864652.940764995,10864652.940764995,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22737:83391566011b82e4,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,52571747.57895011,52571747.57895011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11524:81246dbf58ccf1c4,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,429970299.43587786,429970299.43587786,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11519:75040b874735a230,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5863179.483223234,5863179.483223234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11531:c5fb4dd57e56a8b3,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,1369205337.2989874,1369205337.2989874,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22744:7f327d82b11933c6,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,19435939.206046868,19435939.206046868,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22738:309b3347939a0410,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,93799779.61857349,93799779.61857349,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11525:28b827d20341ec94,autumn_budget_2024__increased_collection_of_overdue_tax_debt_by_additional_investment_in_hmrc_debt_management_staff_9ddb7ae1,Increased collection of overdue tax debt by additional investment in HMRC debt management staff,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,542037721.3380091,542037721.3380091,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11490:7b0b78823a225dc9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,91900.03915515926,91900.03915515926,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11472:7758b748f5d4f44c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1366730.9012452739,1366730.9012452739,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11478:6caaf24f348eb154,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,84925.1261685457,84925.1261685457,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11508:c61e782c564bad6b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11496:16af89d2d5b2ffa1,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22727:13be5c910a7722ad,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22721:004cf3019b646a59,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11484:d0225d647ac8d15c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,312765.64493943367,312765.64493943367,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11502:725e61e0a6e08d92,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,9401847.223457824,9401847.223457824,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11491:a661d3763a7467fb,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,1664731.6902302473,1664731.6902302473,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11473:c3d4aeef5c42b51c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,10757535.894180972,10757535.894180972,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11479:3be8267802d5ae16,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,1644239.0684797603,1644239.0684797603,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11509:b7390ea173216009,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,36662935.357140094,36662935.357140094,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11497:09fd1a61d69e44c8,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,832607.0302430688,832607.0302430688,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22728:7ec782887fdb0bad,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,629955.9264386112,629955.9264386112,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22722:ca3306ce58018a3b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2588736.623627766,2588736.623627766,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11485:6ff8bd59fa8bf1c2,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,4332667.722760758,4332667.722760758,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11503:18c06fda428d638e,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,103387654.22786155,103387654.22786155,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11492:8dba62a20ce80f13,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,5785099.04793142,5785099.04793142,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11474:6560ed511a5f4b78,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,30213302.653524026,30213302.653524026,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11480:05b45f0af092f0c2,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,5853548.977112083,5853548.977112083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11510:327662c5729539e9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,138872923.1165392,138872923.1165392,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11498:7e132cdabe05c4d9,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,3392714.563213293,3392714.563213293,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22729:447bc6849fc8f6fb,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2368795.413338343,2368795.413338343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22723:1ff308ce37a91f63,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,9824830.027443066,9824830.027443066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11486:4347bdfc934c6dfe,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,14437147.955229523,14437147.955229523,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11504:fa1d166e60c5ee03,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,328184204.6934484,328184204.6934484,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11493:4c8311a31521e7ab,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,12584424.907245355,12584424.907245355,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11475:cda852c27713eb37,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,57336369.19774717,57336369.19774717,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11481:08f3f348ad6e931b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,12163832.401696807,12163832.401696807,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11511:bf74664471c8ab25,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,313010275.8593441,313010275.8593441,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11499:2950b74ffd50bd08,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,7338985.662829868,7338985.662829868,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22730:9f410a83338a0ebe,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,5294636.787117534,5294636.787117534,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22724:a3cda2b51221217b,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,22181785.3275842,22181785.3275842,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11487:4ad8d813ad19f1ea,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,30901243.378341872,30901243.378341872,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11505:395c6b2796424a30,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,688089333.6760144,688089333.6760144,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11494:96c7cf7724d48a8c,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,21469939.79868254,21469939.79868254,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11476:a0b98ff124ad8240,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,88621343.78866848,88621343.78866848,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11482:d58c2bb8f3dcdebd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,19617345.31916971,19617345.31916971,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11512:3a76c469ec2ab7fd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,544832906.1573654,544832906.1573654,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11500:66f7e76fcd275f0e,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,12040068.274051255,12040068.274051255,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22731:612ef9a8bfa24c61,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9207496.135836879,9207496.135836879,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22725:74d6704153fadb39,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,38668209.27544785,38668209.27544785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11488:6809be5253b2ce4d,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,52300535.020669796,52300535.020669796,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11506:7713dcb691993e62,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,1151996252.377116,1151996252.377116,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11495:0564dc12a5ac3626,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,30370259.40764128,30370259.40764128,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11477:500ee1c553943a1a,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,110044132.26522365,110044132.26522365,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11483:55af9e9d13e42b94,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,26899676.775943555,26899676.775943555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11513:af2cab08bccce698,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,816050673.7154506,816050673.7154506,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11501:2d2410929abac223,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,17716498.361140035,17716498.361140035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22732:625ed647f67965bd,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,13763441.109086722,13763441.109086722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22726:3862f713649edede,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,57992227.51599724,57992227.51599724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11489:35165b564ff4c0de,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,73410684.59651744,73410684.59651744,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11507:d7e988d577867dd3,autumn_budget_2024__increased_collection_of_tax_due_supported_by_investment_in_5_000_additional_hmrc_compliance_staff_06bfdd1f,"Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff",not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,1577574882.9382057,1577574882.9382057,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11550:68f3dc34d04cddbf,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11532:f648f220fb9c7858,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,2069513.0790967632,2069513.0790967632,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11544:5889a83da9864bd0,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-1091156.466505395,-1091156.466505395,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11562:02d6f0150cab7c3b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11556:500fa6e1e2769652,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22751:3592c2187fbbd20d,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-16203.548494389985,-16203.548494389985,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22745:42ac2525c92514d2,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-74762.60426613103,-74762.60426613103,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11538:0e6609ba60a2b383,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-339812.52258579485,-339812.52258579485,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11551:e714f477c2bb7ece,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11533:6d17624f472a357e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,12390251.871521737,12390251.871521737,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11545:d36778e1a867b287,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,18844134.71876596,18844134.71876596,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11563:a62f59d26dd85586,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11557:cad71df0be634c9f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22752:9c4545db69a1167e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,6317.427627060969,6317.427627060969,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22746:e364e18583aa815e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,28043.572151962624,28043.572151962624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11539:fe74094e9ce27081,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1847470.0833193713,1847470.0833193713,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11552:52b2192f57325a90,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,600000.0,600000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11534:0f654345890c6703,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,30447663.04524601,30447663.04524601,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11546:f53977409efe74bb,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,107870660.19412728,107870660.19412728,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11564:bdd584cf2066bc7e,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11558:337932889818ad55,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,523532.9804509314,523532.9804509314,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22753:c538916cbacce2a3,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,436911.59126086446,436911.59126086446,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22747:c3b243eec9da67c8,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,2335278.9892058303,2335278.9892058303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11540:1b776547bf5bf417,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,14502260.351161208,14502260.351161208,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11553:9419d19d61d1158f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,2300000.0,2300000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11535:311cf5c5f4410718,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,51831255.72009836,51831255.72009836,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11547:f144b852a989d524,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,191452312.70595798,191452312.70595798,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11565:e62abf5d9f120279,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,12829031.996505843,12829031.996505843,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11559:8c4fca1c5b5d1e9a,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,1114089.1368744215,1114089.1368744215,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22754:458834e982e3069c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1324060.7124600525,1324060.7124600525,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22748:b0ec0549172406a3,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,6720313.6799239265,6720313.6799239265,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11541:aaeaa66eac953866,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,38678771.096936144,38678771.096936144,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11554:6716f8ab8a6c2c32,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,4800000.0,4800000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11536:6690b203dca23e10,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,75079587.2975326,75079587.2975326,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11548:fded8d6ee022b3ef,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,282758483.00222814,282758483.00222814,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11566:1771b2da999a0e68,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,41348316.707926296,41348316.707926296,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11560:0b4eb1609e2b983c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,1782018.0262622687,1782018.0262622687,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22755:cb65668b7592b92b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2287390.027527823,2287390.027527823,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22749:b9b499b07cabfa30,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,11838433.655323507,11838433.655323507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11542:b52c8b23d4a81f00,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,63856849.606305,63856849.606305,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11555:0dcb2e9f6d7acf00,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,7600000.0,7600000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11537:9ba30fddece566db,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,77073174.75146775,77073174.75146775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11549:5d798f2adeea691b,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,420908011.651293,420908011.651293,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11567:9164f6e14296f5f6,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,72682715.31924175,72682715.31924175,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11561:cbdabd5ca744c0b2,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,635204.3156630618,635204.3156630618,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22756:67815cf559641b3c,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,3940463.9926165272,3940463.9926165272,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22750:412e770f919e9434,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,20171961.601320367,20171961.601320367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11543:a400c98a1143bb9f,autumn_budget_2024__increasing_tax_receipts_from_modernising_hmrc_systems_and_data_715a80f8,Increasing tax receipts from modernising HMRC systems and data,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,96768548.6014511,96768548.6014511,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11382:b961f2793782bb4e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,37537307.52442837,37537307.52442837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11394:3d6b73dfb912430c,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22667:f2714e55d6545849,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22661:df0ae1d5d1f67054,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11388:d2c8f47edb046ac4,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,14681618.189118844,14681618.189118844,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11383:05a842c7ccf70e6b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,45306446.40041069,45306446.40041069,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11395:f8dcc9245176c14d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,113721365.83767019,113721365.83767019,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22668:232c7d487e50ae76,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1525705.9920370274,1525705.9920370274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22662:40841e4f16d8e591,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7648117.046520018,7648117.046520018,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11389:9cb27972a3cc2099,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,87433292.53699613,87433292.53699613,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11384:4d6921027f9ab9df,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,40236271.47078186,40236271.47078186,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11396:fcecafeef693920d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,115521267.08826447,115521267.08826447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22669:5c6000f9f0641172,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1476420.690972568,1476420.690972568,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22663:b8d7483a3855401b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,7720564.39793507,7720564.39793507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11390:ffe64b44a2d4d87f,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,93626793.34944865,93626793.34944865,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11385:8bb84a62dbfca19d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,40503576.08134469,40503576.08134469,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11397:506fd5dca44b081e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,89290486.15469153,89290486.15469153,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22670:9b1b4bcec8b132f9,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1190131.1513416136,1190131.1513416136,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22664:60fe399fa22f4b32,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,6027426.312554734,6027426.312554734,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11391:57e509ccfb60f086,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,75901016.09296766,75901016.09296766,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11386:ad7304519ade203d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,40440835.815438874,40440835.815438874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11398:b4ee0dd420b8fc5a,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,91958863.36396205,91958863.36396205,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22671:fa8a487569621c34,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1227955.5177844444,1227955.5177844444,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22665:3bbf1c87ffc536ba,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6215958.624236791,6215958.624236791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11392:286e4ab59680c03e,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,76779147.96096925,76779147.96096925,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11387:41680504fe327c6d,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,40439149.59265128,40439149.59265128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11399:33cb2fbeebc9468b,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,91739151.48052189,91739151.48052189,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22672:ce58f917088731a2,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,1221301.7839140175,1221301.7839140175,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22666:6e8196d0e566cdc3,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,6207236.596172335,6207236.596172335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11393:abf122732fa5e5c4,autumn_budget_2024__increasing_the_interest_rate_on_unpaid_tax_from_april_2025_7c741870,Increasing the interest rate on unpaid tax from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,76681913.22440621,76681913.22440621,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11700:418878e17410050d,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11701:621369490797b70d,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11702:2c9195ee52c9c4c9,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11703:59e9292c636c22bb,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,639549541.9812019,639549541.9812019,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11704:57109385d16aa367,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,1342160322.4823909,1342160322.4823909,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11705:dd1a284f0ecc6db8,autumn_budget_2024__inheritance_tax_include_unused_pension_funds_and_death_benefits_payable_from_a_pension_in_the_value_of_estates_215d16bf,Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,1457852941.4728272,1457852941.4728272,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11712:ec86687992394860,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11713:ccbb2e8520fe0f52,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11714:2034239b700fcc44,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11715:13d2d50a3748d671,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11716:566bfcdd5aac706b,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,108131775.87126021,108131775.87126021,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11717:978db2ffd308be96,autumn_budget_2024__inheritance_tax_maintain_thresholds_at_current_levels_for_a_further_two_years_until_6_april_2030_962bef25,Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030,not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,353061297.32806724,353061297.32806724,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11706:6515e5fd8865fb75,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11707:a87dffae7db98e89,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11708:53c5d9c3b56ebea2,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,230565115.6973303,230565115.6973303,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11709:bdf311b43cf96434,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,492570507.8362595,492570507.8362595,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11710:839a58db33770f9c,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,521586744.1015915,521586744.1015915,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11711:894452857c00e184,autumn_budget_2024__inheritance_tax_reform_agricultural_property_relief_and_business_property_relief_from_6_april_2026_by_maintain_2cfe93eb,"Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange",not_expressible,model_or_data_gap,inheritance_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,520917972.95434004,520917972.95434004,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22595:f1a9c4aaf003a011,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-24983000000.0,-24983000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22601:ad5ae27aa2ba5627,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1468000000.0,-1468000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22596:70cb2afa55bd9f66,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-41733910366.52037,-41733910366.52037,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22602:d7c3ed926a18f6b1,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2625000000.0,-2625000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22597:23750ce3d3834604,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-45356599872.438194,-45356599872.438194,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22603:f666f7bf31404b62,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2926000000.0,-2926000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22598:02338bf8eefb4862,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-48590412609.998505,-48590412609.998505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22604:acadc3aa6572269e,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-3179000000.0,-3179000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22599:87ec46c1fa0d5dd1,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-51643638225.15182,-51643638225.15182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22605:9aa84466318811b5,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-3420000000.0,-3420000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22600:9b15ac1098930421,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-51765731466.07813,-51765731466.07813,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22606:366febe2fba6266a,autumn_budget_2024__investing_in_public_services_funding_22bn_overspend_fixing_the_nhs_and_supporting_public_services_613185aa,"Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services",out_of_household_scope,,scope,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-3393000000.0,-3393000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22931:9703875a1cd48498,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22925:1ea7de8bd9e53d9c,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22932:3d0af944797eb6c1,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22926:07dfb8219431f09b,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,28000000.0,28000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22933:679cc043b9538413,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22927:4ae2660520fc595b,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,67000000.0,67000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22934:fc1396ded49a4795,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22928:c9350323bb827e16,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,99000000.0,99000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22935:a4e15c5b0587e9a7,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22929:ced01f32c357daed,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,99000000.0,99000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22936:67bfd72f56408980,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22930:c15ad86f937a60b8,autumn_budget_2024__investment_in_additional_180_welfare_counter_fraud_staff_in_hmrc_to_tackle_fraud_and_error_in_child_benefit_an_8135e81e,Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,93000000.0,93000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22895:02e6e701a1dd6264,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22883:7218de4aa7b91a84,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22889:f18f5f141071fe33,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22896:329e7188cfb3ef2a,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22884:691c61a0553f4916,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,63100000.0,63100000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22890:dc5fe3ce7784dfb8,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,17000000.0,17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22897:cfb180e0ed591fad,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-37000000.0,-37000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22885:26037f3313f5a7b7,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,298400000.0,298400000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22891:4812885465a5c9ad,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,82000000.0,82000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22898:5655ab204073c6cb,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-38000000.0,-38000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22886:758d150f6aa9f61f,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,415500000.0,415500000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22892:14efa6ffafa51ecd,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,150000000.0,150000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22899:959bd194b14cc47b,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-38000000.0,-38000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22887:bd5cd90dfdc69334,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,486000000.0,486000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22893:834f52ffc1dec037,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,175000000.0,175000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22900:171a42dc655249d4,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-39000000.0,-39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22888:dcbfaf947aabe622,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,519200000.00000006,519200000.00000006,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22894:3e4288cd97eab1f4,autumn_budget_2024__investment_in_additional_3_000_fraud_and_error_staff_in_dwp_from_april_2025_bce58492,"Investment in additional 3,000 fraud and error staff in DWP from April 2025",not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,187000000.0,187000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11898:247d5a8bbd9fa5f5,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23111:a03d492f04aa4ba4,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11899:213e2b4d0f36569a,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23112:e6832c19a8be7bbd,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11900:e12f9d8c7c951dab,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23113:46be66deab608ec4,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11901:682b4fcfd946f633,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23114:cea032e917c42b53,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,11000000.0,11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11902:bb2e49188d2a9e9c,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23115:e17e7baf1a2da450,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,15000000.0,15000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11903:9af7012851ee6cdb,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23116:ec2e324fac38154f,autumn_budget_2024__lifelong_learning_entitlement_implementation_to_amended_timetable_db5fd025,Lifelong Learning Entitlement: Implementation to amended timetable,out_of_household_scope,,scope,2029-30,2029,Student loans,Spending Measures (Policy measures database),2029-30,14000000.0,14000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23117:b3d260a532594933,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1096600000.0,1096600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23123:6192332507548941,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-1424600000.0,-1424600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23118:58e2823984722a8b,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23124:e857ca10e1dd3380,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23119:9b294dc8202860a4,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23125:2af5430983192ea5,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23120:ebf3c26df265115b,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23126:3f8a95c1834d4c65,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23121:fe319cb4367496c2,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23127:6a4d1579fff10a39,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23122:eb70116994d31550,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23128:482691f1c53ea6b9,autumn_budget_2024__mains_estimates_03b5e996,Mains estimates,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23021:ed81fd87da942b64,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23022:48041372824ac4bf,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-72000000.0,-72000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23023:992b2d0c7a6a5445,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-69000000.0,-69000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23024:d2a37d0c9030dffa,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-65000000.0,-65000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23025:49d5b120f9bd4045,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-62000000.0,-62000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23026:2168c831490c62bb,autumn_budget_2024__mineworkers_pension_scheme_transfer_of_the_mineworkers_pension_scheme_investment_reserve_to_the_scheme_trustee_94a33c31,Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees,not_expressible,construction_pending,other,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,-58000000.0,-58000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11454:5bc6ad5d20ca527e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11466:7e62406fd6986ac7,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22715:2c14a7e366b371fc,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22709:6861b157ebbca9c5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11460:b6c6b0d9ed8c8b87,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11455:b9d61813d551d751,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,91989.64125238893,91989.64125238893,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11467:290093ef78b5b785,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22716:f204ebb7a3ca2b67,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22710:39ff56a102247fdc,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11461:ed7f9aaa4364e80e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11456:2e1083cc59eb2482,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,2295002.663610248,2295002.663610248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11468:133592b3e3fe5fb9,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1965929.0225042168,1965929.0225042168,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22717:7fa291fd19c54232,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,22232.231218255183,22232.231218255183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22711:05a7515c147ae5cb,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,128739.51449072867,128739.51449072867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11462:4e33b2980bbdb408,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,1039546.9790819787,1039546.9790819787,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11457:f58a0a519ac39065,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,5347960.465519529,5347960.465519529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11469:da41017c7d972485,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,17727393.153509192,17727393.153509192,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22718:9cbc5961328fba0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,198542.95682851915,198542.95682851915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22712:a75b27771525a82d,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1161278.643976788,1161278.643976788,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11463:b4279a24bb7dcd0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,9369946.37860513,9369946.37860513,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11458:32cb1807331add1d,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,5888585.5444273325,5888585.5444273325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11470:ee36b0a4cbfb4e94,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,20734057.12837969,20734057.12837969,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22719:2d67b8239367e7f5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,230927.76476930862,230927.76476930862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22713:380a6c22b9118cf3,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,1357763.8108199532,1357763.8108199532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11464:717b1e374a543ce5,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,10955055.331853101,10955055.331853101,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11459:cdb216f05e3bc906,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,5944166.950193148,5944166.950193148,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11471:f808ca0a66192c0e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,21071841.92993068,21071841.92993068,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22720:63ffa78490db8fd0,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,233463.96193835762,233463.96193835762,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22714:1c35b504ae69f72a,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,1380691.165543854,1380691.165543854,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11465:42fea1782951714e,autumn_budget_2024__modernising_and_mandating_registration_of_tax_practitioners_interacting_with_hmrc_from_april_2026_bb78a529,Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,11130352.87989187,11130352.87989187,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11364:51545b5f390c4e82,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22631:0e159804c92f0380,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11365:0e0348790c1b3cda,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,6000000.0,6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22632:4062a5b1c6fc60ec,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11366:fbb37a9f66fb91da,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,29000000.0,29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22633:9f8addaafd99a074,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11367:6cc488bc7b671264,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,60000000.0,60000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22634:32f65dc50ffdbc7a,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-8900000.0,-8900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11368:8026bc3a56eb2e25,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,105000000.0,105000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22635:157d4d8393d733dd,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (capital),Spending Measures (Policy measures database),2028-29,-23100000.0,-23100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11369:098785647f31a677,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,165000000.0,165000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22636:5c01d631176e0490,autumn_budget_2024__national_wealth_fund_mobilise_investment_in_the_uk_s_clean_energy_and_growth_industries_and_support_the_delive_aca9a3a6,National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment),out_of_household_scope,,scope,2029-30,2029,Other departmental expenditure (capital),Spending Measures (Policy measures database),2029-30,-32100000.0,-32100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22901:13741b96b348374a,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22907:d46c3a6eb582e879,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22902:4d9e460eca1950f4,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,78000000.0,78000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22908:3493231419314ebc,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,25000000.0,25000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22903:6e42583f03aba888,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171000000.0,171000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22909:ee42a1f219a5cec2,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,55000000.0,55000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22904:5cfafe7e86eddf33,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,172000000.0,172000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22910:76e95ebcbd7f8cd1,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,55000000.0,55000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22905:a027e7b1a28f7623,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,179000000.0,179000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22911:3ae18ab18f2b8005,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,57000000.0,57000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22906:740141a5a642fa2d,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,188000000.0,188000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22912:4abf37061f8be23c,autumn_budget_2024__new_investment_to_verify_universal_credit_claimant_changes_to_tackle_fraud_and_error_from_april_2025_1ea7a3ed,New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,60000000.0,60000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23129:1bddd118192806f8,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,955000000.0,955000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23135:3cac8ea8d62df4a0,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,342000000.0,342000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23130:3ae539c32dd1e7af,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,6368000000.0,6368000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23136:d4759661ee3294a4,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,9678000000.0,9678000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23131:833334889a24e3e1,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23137:738caca9175a18af,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23132:e62c911bbd722d3b,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23138:6d6a71481689fed1,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23133:050cb20941c37b2a,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23139:17ee3ca9ede06eaf,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23134:04e513331ac2568b,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23140:dd1c0e1a0d543830,autumn_budget_2024__obr_assumed_underspend_eda3b553,OBR assumed underspend,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23153:25032a041eeb3384,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,10770498.692804558,10770498.692804558,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23159:ad712b7f4c3b304d,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,285844.04081755097,285844.04081755097,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23154:a4ef69fad897b090,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2423606.10110381,-2423606.10110381,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23160:90b06b326cfedf26,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,302933.31266761903,302933.31266761903,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23155:34ed966e6562b2b2,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,7424740.49138764,7424740.49138764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23161:bfbbd2ab5ba7fd9e,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-70805.7619078772,-70805.7619078772,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23156:2d3d57e41d0c3e00,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,4852425.73273581,4852425.73273581,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23162:b44249896289768c,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,233237.948776832,233237.948776832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23157:b9af18fe8894beee,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9968353.23144296,9968353.23144296,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23163:75a49e32fd8867cb,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-205048.42984792,-205048.42984792,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23158:181778074998437b,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,11669506.4418764,11669506.4418764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23164:386a6fb636515851,autumn_budget_2024__other_spending_changes_8cda9281,Other spending changes,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-321305.42498976,-321305.42498976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22865:293be78fba8b6303,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22866:c637335b0579fab8,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22867:5f79492517fb8e74,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-5000000.0,-5000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22868:5fe45237aef014c1,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-8000000.0,-8000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22869:aeb879ff7ac2425c,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22870:3824d9b1f151eb80,autumn_budget_2024__pensions_enhance_pension_credit_take_up_for_new_claims_to_housing_benefit_from_april_2025_7b19f1c4,Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11418:d319a083955f16aa,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,1082930.0831171304,1082930.0831171304,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22691:cbc5a0d914e55aad,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2342.6266884412767,2342.6266884412767,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22685:a6d0e935f57e962e,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,14336.454906421895,14336.454906421895,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11419:1109659fbd3b6e96,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3257059.2924438114,3257059.2924438114,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22692:bc743f2a45edfbe6,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,8393.457159461255,8393.457159461255,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22686:88f990acd017b789,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,50863.765899967366,50863.765899967366,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11420:5c96af77135c4bc7,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,4436489.006783566,4436489.006783566,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22693:c5bc7db22c85f9fc,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,14680.4810056196,14680.4810056196,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22687:92e26c974f7693d1,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,89728.15631665655,89728.15631665655,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11421:ce6c53cda7f4ed24,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,5265373.635560388,5265373.635560388,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22694:01eeb04235113e62,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,21227.851458792487,21227.851458792487,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22688:21447a05883a3076,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,131064.2098864432,131064.2098864432,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11422:96f2182e4a8db37b,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,6165637.613922782,6165637.613922782,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22695:77bc54e16285e39f,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,28203.960257825827,28203.960257825827,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22689:f018609750aeb7da,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,175160.91187926257,175160.91187926257,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11423:926b393cf641598e,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,7157047.958178762,7157047.958178762,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22696:f12235350d9e1e35,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,35650.553839217195,35650.553839217195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22690:c930790b9a1de3a1,autumn_budget_2024__preventing_non_compliance_from_the_transfer_overseas_of_uk_tax_relieved_pension_funds_9052a835,Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,222820.13179443576,222820.13179443576,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11880:40581872ecc9b1b7,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-59815.37671875,-59815.37671875,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11881:737152b4da5d4836,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-527929.7103309808,-527929.7103309808,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11882:7539915fe84532c7,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-1596499.6899455027,-1596499.6899455027,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11883:46301cb636e5b299,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-2427583.209123639,-2427583.209123639,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11884:d486456ded5aa75f,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-3342737.979152985,-3342737.979152985,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11885:e56e50d86d8704a1,autumn_budget_2024__private_intermittent_securities_and_capital_exchange_system_pisces_exempt_transfers_of_shares_made_on_a_pisces_b1128dcb,Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares,not_expressible,construction_pending,other,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,-4302508.54332322,-4302508.54332322,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11616:7ec5266dd314c230,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,458469390.546581,458469390.546581,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11622:1347a077b1bc15a4,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2024-25,2024,VAT refunds,Tax Measures (Policy measures database),2024-25,136000000.0,136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22781:a55f17d59076a5ff,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2024-25,2024,VAT refunds,Spending Measures (Policy measures database),2024-25,-136000000.0,-136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11617:414a87b10621e433,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1505666693.4011223,1505666693.4011223,1972701490.9137933,467034797.512671,1.3101847172149998,same_sign_ratio_1.25_to_2,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json,14134d4392ed35fe7ce9207e74e10205f2510ba7f9f52c4f0e7da7bfa4a0d2fa,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",467034797.512671,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11623:b03eabd172377164,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2025-26,2025,VAT refunds,Tax Measures (Policy measures database),2025-26,425000000.0,425000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22782:f6cf42e5375f2826,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2025-26,2025,VAT refunds,Spending Measures (Policy measures database),2025-26,-425000000.0,-425000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11618:ad4256274cc146d3,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,1557694028.0528445,1557694028.0528445,2022770840.1920714,465076812.1392269,1.2985675002687045,same_sign_ratio_1.25_to_2,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json,361983483b78b6c88893ea0de49e3e2c1241ac87e58634f05246be4a1fbefa8b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",465076812.1392269,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11624:58692c00fbcbe1a9,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2026-27,2026,VAT refunds,Tax Measures (Policy measures database),2026-27,439000000.0,439000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22783:70b4189e19c7238f,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2026-27,2026,VAT refunds,Spending Measures (Policy measures database),2026-27,-439000000.0,-439000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11619:8726edda9aa7b020,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,1608930385.967045,1608930385.967045,2065843336.3289728,456912950.36192775,1.2839855312243984,same_sign_ratio_1.25_to_2,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json,59574f588750ea8177719c1ed44c0699d08e6315961a4186de783159d040f413,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",456912950.36192775,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11625:b0574efd1cd0378e,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2027-28,2027,VAT refunds,Tax Measures (Policy measures database),2027-28,452000000.0,452000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22784:b7a7cb6abf5168fd,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2027-28,2027,VAT refunds,Spending Measures (Policy measures database),2027-28,-452000000.0,-452000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11620:5446e6157f4ef4ec,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,1664253638.0025508,1664253638.0025508,2176629143.1016846,512375505.09913373,1.3078710440519694,same_sign_ratio_1.25_to_2,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json,93ba23b4da1ae971d9e8216964e941ebeef0a265071fadc5d2e55c4ff6793256,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",512375505.09913373,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11626:0135955a60199873,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2028-29,2028,VAT refunds,Tax Measures (Policy measures database),2028-29,467000000.0,467000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22785:2ad7bb129298e82a,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2028-29,2028,VAT refunds,Spending Measures (Policy measures database),2028-29,-467000000.0,-467000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11621:8bf103a18fecf781,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,partial,,value_added_tax,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,1726469127.9784043,1726469127.9784043,2166542105.139895,440072977.1614907,1.2548976810704926,same_sign_ratio_1.25_to_2,constructed,"The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.","Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]","[""private_school_vat""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json,87518b57b1311ecaf75350cf3396f9dc64e5ae3fe0a842a0874daae675f51271,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",440072977.1614907,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_budget_2024,obr_pmd_nov2025:11627:37d39a5448ffd160,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2029-30,2029,VAT refunds,Tax Measures (Policy measures database),2029-30,484000000.0,484000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22786:b2bc03d5bfd19f7f,autumn_budget_2024__private_school_vat_20pct,VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025,out_of_household_scope,,value_added_tax,2029-30,2029,VAT refunds,Spending Measures (Policy measures database),2029-30,-484000000.0,-484000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies."",""Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23039:bc58b2771607974c,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23040:fa3af30b1d945068,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-3800000.0,-3800000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23041:59a0aa93bb6ccb57,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23042:e4d69c3e9d39d42d,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23043:75bdbdac55c86240,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23044:cacd1b73ad456391,autumn_budget_2024__public_works_loan_board_extend_discounted_public_works_loan_board_rate_for_local_authorities_borrowing_for_soc_eb413aa6,Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22607:6a1f99aa0f2d30a5,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,2104000000.0,2104000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22613:4f4da06c460926c4,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-337000000.0,-337000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22608:695257e20e29d4c2,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-14373000000.0,-14373000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22614:cae42aaa4af4b195,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,-989000000.0,-989000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22609:09ae9d8b5d007279,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-18102000000.0,-18102000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22615:5b463a5c278bec26,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,-1340000000.0,-1340000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22610:54856ee47dd30eb7,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-22320000000.0,-22320000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22616:915147ddef4bce55,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,-1502000000.0,-1502000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22611:bb85910fc857f749,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-24079000000.0,-24079000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22617:d5d55d23d84c87e2,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,-1617000000.0,-1617000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22612:547c54a700d69209,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-21620000000.0,-21620000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22618:0658a00bddea298b,autumn_budget_2024__rebuilding_britain_additional_capital_investment_d2a982f2,Rebuilding Britain: Additional capital investment,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (capital),Spending Measures (Policy measures database),2029-30,-1505000000.0,-1505000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23027:e2fdc539bac82bd3,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23033:4f84e62b1256fdd9,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23028:7baca029527a1f17,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-267000000.0,-267000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23034:dc070e63b8fc605c,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23029:bb09a7e7e5770d0a,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,-287000000.0,-287000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23035:e438ff3527604753,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,10000000.0,10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23030:8485e18365348aae,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,-216000000.0,-216000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23036:f82fe207b7c27e0e,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,21000000.0,21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23031:da61487108d13841,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,-240000000.0,-240000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23037:91997149f21f9c1f,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,37000000.0,37000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23032:43ba0477482661ac,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2029-30,2029,Locally-financed capital expenditure,Spending Measures (Policy measures database),2029-30,-292000000.0,-292000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23038:d0e1633ae8fa7195,autumn_budget_2024__right_to_buy_reduce_discounts_and_allow_local_authorities_to_retain_full_receipts_from_21_november_2024_aa4bd2fc,Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024,out_of_household_scope,,scope,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,54000000.0,54000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11718:1866c5fc860c280e,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11719:01354c48d339d734,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,295845.04577855096,295845.04577855096,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11720:72c956604fa629a7,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,12750855.210940916,12750855.210940916,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11721:efe2416970ae4be3,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,90212106.31697254,90212106.31697254,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11722:37d6a6f67b90cf46,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,265440793.65201616,265440793.65201616,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11723:aca468a638754428,autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64,"Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030",not_expressible,model_or_data_gap,savings,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,604843214.446661,604843214.446661,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11652:27a50b13291133b1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,-22084526.0,-22084526.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11658:7bd2fb01df3101cc,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-6972326.4,-6972326.4,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22811:21d31fd21a96d516,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2722449.707150902,2722449.707150902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22805:100fbff6a9179adc,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,6210695.292849095,6210695.292849095,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11646:015f43cbab8a5a02,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,134319307.0,134319307.0,,,,not_available,not_computed,"reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11653:f9403f5df25abb27,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-92226191.0,-92226191.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11659:58ae63699eb03986,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-39050650.0,-39050650.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22812:2180748e886ef44d,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4216644.4358478505,4216644.4358478505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22806:de888a245348bcc1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,9654539.56415215,9654539.56415215,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11647:b269082735adb83b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,208253392.0,208253392.0,2190517620.164219,1982264228.164219,10.518520726731879,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json,e5af4a516dd512e6ef71dc7ace88f04cc2cb57d7a437a6cfbf193a29b093f885,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1982264228.164219,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11654:d3b9bc5fd38a798c,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-121433670.0,-121433670.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11660:8cf7ed109cbbb468,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-66413874.00000001,-66413874.00000001,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22813:efbafd1fd9337894,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,6761880.829132819,6761880.829132819,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22807:422d5d733ecadc39,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,15535346.1708672,15535346.1708672,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11648:48bd77ddd06dec27,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,334228735.0,334228735.0,2263047471.550228,1928818736.550228,6.7709542435070045,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json,1c67f6ae91a73063dcb5cd6ae5c64b18fc25894cd285427deae82e884a0c35cd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1928818736.550228,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11655:2e1dc1d269227e2f,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-117897950.0,-117897950.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11661:a5ce1ea1b223ab58,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-70646577.0,-70646577.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22814:3608d4c47b99f4c7,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,8358564.477213893,8358564.477213893,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22808:c8fe3aecef088bf1,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,19268810.522786085,19268810.522786085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11649:910077d14a180f90,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,413466265.0,413466265.0,2344788394.6428795,1931322129.6428795,5.671051287927637,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json,b3d4b01015c7e700da922c20baae9834ab7eb0e11057962daba4257b4759eb20,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1931322129.6428795,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11656:e5c5845a4df7a18b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-122757660.0,-122757660.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11662:6d909ba62cdc4a9d,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-77431827.0,-77431827.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22815:1312cc7ca835f35b,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,9112360.189953031,9112360.189953031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22809:83691f2969d81ad0,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,21006518.810046963,21006518.810046963,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11650:068acce8b0873200,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,450753667.0,450753667.0,2427217891.6050797,1976464224.6050797,5.384798991785195,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json,789a3d2e467eca75c0793c0ceb7bdb30073e5f3a9aecedfa4d78eecf30c5fa9e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",1976464224.6050797,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11657:7fa7efce401257e4,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Capital gains tax,Tax Measures (Policy measures database),2029-30,-129198080.0,-129198080.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11663:7a186012776764b9,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Inheritance tax,Tax Measures (Policy measures database),2029-30,-84678949.0,-84678949.0,,,,not_available,not_computed,source head 'Inheritance tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22816:4ee584ef8c6c1052,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,9910938.527004203,9910938.527004203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22810:b94a793fb1d3c286,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,out_of_household_scope,,stamp_duty_land_tax,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,22847463.47299579,22847463.47299579,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11651:9a7327566a66890c,autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp,Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024,partial,,stamp_duty_land_tax,2029-30,2029,Stamp duty,Tax Measures (Policy measures database),2029-30,490256279.0,490256279.0,2510060054.3206825,2019803775.3206825,5.119893740964575,same_sign_ratio_at_least_2,constructed,"Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.","Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg."",""The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.""]","[""stamp_duty_land_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json,f7a8720d649c722f589f7c39bb63e0fb0825cb6d27ac1eaef505f7599fa93547,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2019803775.3206825,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model/data issue; behavioural adjustment and head scope"",""class"":""pe_gap"",""engine_files"":[""variables/household/consumption/additional_residential_property_purchased.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms."",""issues"":[""policyengine-uk#2238""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:11772:04c1a66165d06009,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Soft drinks Levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11773:2829b50a7eab1e41,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Soft drinks Levy,Tax Measures (Policy measures database),2025-26,19787131.004388925,19787131.004388925,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11774:084713b752a8e8ce,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Soft drinks Levy,Tax Measures (Policy measures database),2026-27,39182345.01601,39182345.01601,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11775:06fe0a9717fa69a7,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Soft drinks Levy,Tax Measures (Policy measures database),2027-28,58176923.59856562,58176923.59856562,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11776:67ed32169c108745,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Soft drinks Levy,Tax Measures (Policy measures database),2028-29,76781025.60940908,76781025.60940908,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11777:9e4534fd369bf5ed,autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62,Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Soft drinks Levy,Tax Measures (Policy measures database),2029-30,94990625.21647641,94990625.21647641,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23087:9d4e4288b49ecbb5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23088:0a0e67426e5f44e5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,867000000.0,867000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23089:a14997f1fd2a069f,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23090:820b4940f6c1abf5,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23091:d75459d86c9ab5ed,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23092:e52f2476dda0e3b3,autumn_budget_2024__special_education_needs_and_disabilities_reduction_in_local_authority_send_deficits_as_a_result_of_additional__bf038d6d,Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding,out_of_household_scope,,local_government_finance,2029-30,2029,Other AME (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The PMD title identifies local-authority SEND deficits reduced by additional DEL funding, with only the Other AME (current) head. These are local-government accounts, not a household cash entitlement or liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11406:49b4aa5a124421bc,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11412:88439578e3d16354,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22679:c2e23c02b641cf0f,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22673:e31a61702d6c973d,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11407:9a632bc4d14c8bec,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,2490172.026697189,2490172.026697189,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11413:ab0a07fe0edee8e7,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22680:9ae2a8ba0f4bd44d,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22674:f5248f80e522714b,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11408:53b2b96496776e5f,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,20868163.30930618,20868163.30930618,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11414:21bf6e68e7335806,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22681:398052a2df97a03c,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22675:bcffac2c78d454df,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11409:94c70bbe03585a61,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,23839072.817420103,23839072.817420103,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11415:9a17c6f2b13ace80,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,9507575.480641605,9507575.480641605,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22682:7c51ea44194ed818,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,105576.82256594195,105576.82256594195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22676:3e7b86c21c859d74,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,618622.6044002152,618622.6044002152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11410:17cac1d8d03dd98c,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,24686651.24345939,24686651.24345939,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11416:15445b41e25a4146,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,10340125.466529833,10340125.466529833,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22683:dd27893e72ad269a,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,114543.1914750074,114543.1914750074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22677:c6e2584ef29d8ecb,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,672447.3564180083,672447.3564180083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11411:4eefcc6dda7e5a3a,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,25255799.079652164,25255799.079652164,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11417:9ec72d8310ed6023,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",not_expressible,construction_pending,other,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,10699649.629171878,10699649.629171878,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22684:ec67f2d6b977a0b6,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,118319.43713416421,118319.43713416421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22678:fcdf6a755ea7948b,autumn_budget_2024__strengthen_existing_charity_tax_rules_from_april_2026_to_prevent_abuse_and_ensure_that_only_the_intended_tax_r_7f3ad4df,"Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities",out_of_household_scope,,other,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,696009.889749176,696009.889749176,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11376:984262722c446baa,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22655:3e4068f4c2ef79f0,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22649:8ad2eb369ef682d3,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11370:8cad7226a537fb62,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11377:b92322ef010799a3,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22656:ab4428a359bb8aba,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22650:c6c9310344454703,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11371:f896c63ab3dcf891,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,76617176.0,76617176.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11378:af30d27e0af7cbd5,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,423464647.7994825,423464647.7994825,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22657:fff6152f1c246ca4,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,4492688.83987998,4492688.83987998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22651:d82b97d0dd519d9a,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,27459637.484121736,27459637.484121736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11372:341f726097f18d84,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,438010429.0,438010429.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11379:053126a837692526,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,321668031.9651501,321668031.9651501,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22658:eed5408d28bd1ebb,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3378914.950508767,3378914.950508767,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22652:1bba555a43d3acd0,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,20861970.846253183,20861970.846253183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11373:864684ee2c772239,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,392507791.0,392507791.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11380:d5aca3a6c7964bd1,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,276959720.72709185,276959720.72709185,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22659:022cabeb02210b6a,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2890543.0822159983,2890543.0822159983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22653:496aad088cf5c73b,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,17951740.02086325,17951740.02086325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11374:e7304665dcfe0c9c,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,336606721.0,336606721.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11381:d03d289d08e04788,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,216980952.9821381,216980952.9821381,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22660:abdb513740dd9543,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,2251320.01539152,2251320.01539152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22654:17a2f91c8aa53765,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,14071013.449142106,14071013.449142106,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11375:258379432d2f6b66,autumn_budget_2024__tackling_tax_non_compliance_in_umbrella_companies_by_moving_paye_obligations_to_recruitment_agencies_or_where__079aa5d8,"Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026",not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,268897873.0,268897873.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11850:0019fbd3169ec503,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-57421351.47792626,-57421351.47792626,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11851:2700545eccd44092,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-107074265.65095763,-107074265.65095763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11852:63d9286cb80b5910,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-33499976.157587938,-33499976.157587938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11853:46c4f98f70f76861,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11854:97238f6d246fb424,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11855:2dcea8e1dbae775f,autumn_budget_2024__tariff_changes_since_spring_budget_2024_4008bb44,Tariff Changes since Spring Budget 2024,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11874:a8928bf5a037bbff,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11875:1a2114ab1befcbd4,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,1144318.2023132993,1144318.2023132993,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11876:07b7646ff96501a3,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3307587.6243772698,3307587.6243772698,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11877:1affe300520a55b5,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2876684.050180294,2876684.050180294,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11878:183207c68894c607,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2867125.851136577,2867125.851136577,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11879:c14bbf28b5beae19,autumn_budget_2024__the_starting_rate_for_savings_srs_maintain_the_srs_at_5_000_for_2025_26_from_6_april_2025_1b672b0b,"The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025",not_expressible,construction_pending,tax_benefit,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2799443.530348907,2799443.530348907,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11766:a4ca61e3e74cf947,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,38406032.226322174,38406032.226322174,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11760:548025aa0e890009,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11767:32fc0b4881c0a661,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,85948838.13749695,85948838.13749695,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11761:f472e11fba261333,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11768:91504ae0ff662474,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,93441498.79259177,93441498.79259177,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11762:406ac5c7e025c591,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,11258858.33544111,11258858.33544111,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11769:221b433f983b72f8,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,102243542.09064628,102243542.09064628,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11763:930ba3506f35f86d,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,32656606.630653657,32656606.630653657,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11770:f70818431e7d8269,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,110727930.91578169,110727930.91578169,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11764:9fd70f213711a9fe,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,46813437.11929648,46813437.11929648,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11771:9855bb74fa279951,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,119005778.37208016,119005778.37208016,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11765:128eebbb1ca8c780,autumn_budget_2024__tobacco_duty_introduce_a_tobacco_duty_escalator_of_rpi_2_for_the_parliament_increase_duty_on_hand_rolling_toba_363604b5,Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Vaping duty,Tax Measures (Policy measures database),2029-30,60768678.698995076,60768678.698995076,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22871:2a19904f68a430e6,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-26000000.0,-26000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22872:efbf4f2483737a2b,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-484000000.0,-484000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22873:58eeb0e7df38fff0,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-455000000.0,-455000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22874:1d79fb64c0eb73a9,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-273000000.0,-273000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22875:d0fa3e56106b6db1,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,70000000.0,70000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22876:42fdc40e6b1c30c1,autumn_budget_2024__universal_credit_accelerate_migration_of_employment_and_support_allowance_claimants_onto_universal_credit_from_f680ff32,Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,455000000.0,455000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22877:12f1756cb0418455,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-2000000.0,-2000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22878:6bc6df267efeac47,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3000000.0,-3000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22879:d26f6375230492d7,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22880:a7b1bc6b049f91cc,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22881:46981c6ab112beeb,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22882:6f3fe4c28352cabc,autumn_budget_2024__universal_credit_amending_severe_disability_premium_transitional_protection_regulations_9b0aa271,Universal Credit: Amending Severe Disability Premium transitional protection regulations,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-4000000.0,-4000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23093:949cbf94bff07051,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23094:00e086120113dc68,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-161000000.0,-161000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23095:7d722ca258b023b1,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23096:d29cab8bfe391fe0,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23097:950ca87f0ed099f6,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23098:9111f703feec9770,autumn_budget_2024__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2025_b82e649a,"Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025",not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11862:a049f85e15866805,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11856:bef54d814a5985ff,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23105:71416a66818d91e4,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23099:dcd34ab44712790d,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11863:97d8167e5a6f7ee7,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,2322451.7877383,2322451.7877383,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11857:443c13758b7b4fba,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,1373287.4838916932,1373287.4838916932,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23106:11e70c6e50b8ce73,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,19459.114878412074,19459.114878412074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23100:622fcd33ea1cac02,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,162693.97485397273,162693.97485397273,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11864:9880c147f3080b92,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,2439651.4503006632,2439651.4503006632,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11858:0b47e380dd50ef01,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,1441951.8580862847,1441951.8580862847,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23107:a079f2440bd20922,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,20636.575821480685,20636.575821480685,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23101:9b28b7915bb751ba,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,171257.43188640146,171257.43188640146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11865:e85484056a0d5699,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2562525.154514956,2562525.154514956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11859:d89f98057089afd0,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,1514049.4509905956,1514049.4509905956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23108:9959d2cc6f1f5120,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,21898.91835679779,21898.91835679779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23102:ccde7482ab2a7803,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,180210.5263556784,180210.5263556784,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11866:ea9d5fb494ef4bb8,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2691099.1040293043,2691099.1040293043,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11860:fb486eeaf04afcf5,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,1589751.9235401247,1589751.9235401247,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23109:de9f35ce4f951cb8,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,22871.835877882575,22871.835877882575,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23103:94b0a0dc5475cca7,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,189531.2103371421,189531.2103371421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11867:e2ce6e0171039b4e,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,2826063.175562641,2826063.175562641,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11861:294b67ce1572162e,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,not_expressible,model_or_data_gap,transport,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,1669239.5197171338,1669239.5197171338,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23110:06e7abc581f44915,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,23933.29186356443,23933.29186356443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:23104:dc68ac4b25715217,autumn_budget_2024__van_benefit_charge_uprate_by_cpi_from_6_april_2025_c8134075,Van Benefit Charge: Uprate by CPI from 6 April 2025,out_of_household_scope,,transport,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,199293.23608204967,199293.23608204967,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11754:4251feac17f53ec3,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11748:bd7bba02fffa31a1,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11755:c84ab81a3a359607,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11749:1d15cede27cf9445,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11756:8c08f7b04741553f,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,106921.42005992266,106921.42005992266,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11750:ce523e9246955163,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,3100354.3539044075,3100354.3539044075,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11757:a8c9ab1223d24217,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,286751.8713413375,286751.8713413375,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11751:c61f3f0367f66710,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,8142158.937004069,8142158.937004069,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11758:1d378ed6ce825fe6,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,310082.8301048679,310082.8301048679,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11752:bac4610232fde569,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,10443889.57955573,10443889.57955573,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11759:ddc38299ba35bccc,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,337126.5384337931,337126.5384337931,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11753:b750383b82d1ea2b,autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e,Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Vaping duty,Tax Measures (Policy measures database),2029-30,13113038.880715067,13113038.880715067,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11736:a65c1999846475f0,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,14444870.424629698,14444870.424629698,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11737:73ffccda20b3c6ae,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,414762562.2580181,414762562.2580181,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11738:3fe2015aba6957d4,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,410486254.29289496,410486254.29289496,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11739:403cbc701d486bc0,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,368451521.12108916,368451521.12108916,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11740:47d932c418fc8f26,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2028-29,2028,Vehicle excise duty,Tax Measures (Policy measures database),2028-29,286084467.9748752,286084467.9748752,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11741:645ad9f75c7c2c9c,autumn_budget_2024__vehicle_excise_duty_from_1_april_2025_freeze_the_lowest_first_year_rate_fyr_paid_by_zero_emission_cars_until_2_c2147d8f,"Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26",not_expressible,model_or_data_gap,transport,2029-30,2029,Vehicle excise duty,Tax Measures (Policy measures database),2029-30,200394520.2015948,200394520.2015948,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11844:a961ce0787113866,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11845:cb96502a7284bf0d,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-3600000.0,-3600000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11846:aebcf84c9e228990,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11847:a551e116e169b49b,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11848:a40b52bb74a2d439,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:11849:ce1bc127a1a65b99,autumn_budget_2024__veterans_extend_employer_nics_relief_for_hiring_veterans_for_one_year_from_6_april_2025_759a69c8,Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025,not_expressible,construction_pending,tax_benefit,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_budget_2024,obr_pmd_nov2025:22859:a286d64db3a4de9d,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,126000000.0,126000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22853:636080d8aa33dd8e,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,1324000000.0,1324000000.0,1494917395.8842216,170917395.88422155,1.1290916887343063,same_sign_ratio_0.8_to_1.25,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2024.json,89036ea858e27044f5f5904f54ab0ccbaac1e403a2d54ac5ccedac78b41c07da,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",170917395.88422155,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22860:4f83faabe04eeb65,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,132000000.0,132000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22854:edbde987f66af165,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,1378000000.0,1378000000.0,185452627.76199126,-1192547372.2380087,0.13458100708417364,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2025.json,413e3ba8dae2c207ed9aeb56d71440525f4e4fd5245a46f49cc250ed171791b0,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1192547372.2380087,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22861:0f81af8bde9e95a0,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,136000000.0,136000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22855:dbc5baf2a54734dc,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,1420000000.0,1420000000.0,193831459.31589437,-1226168540.6841056,0.13650102768724956,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2026.json,0649d7c43cab70ef377165ebc4f708d47559bb315669cef41328321459d0dd97,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1226168540.6841056,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22862:63e7eea1be5ed5df,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,140000000.0,140000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22856:c29981419df6c6f6,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1439000000.0,1439000000.0,218587293.33649135,-1220412706.6635087,0.15190221913585222,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2027.json,07322b0b545b1d23e09ed3debd86ea3a60b3afde08ed30d4e26872874c463c07,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1220412706.6635087,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22863:06a9e56d1d0f70ad,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,145000000.0,145000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22857:92bf18d3bd843235,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,1459000000.0,1459000000.0,226924811.27329183,-1232075188.7267082,0.15553448339499096,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2028.json,3da36dfebf68e4209af0b06a55a4688ccd81765e889405777ae95af09be71874,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1232075188.7267082,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22864:4349e70268452209,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,out_of_household_scope,,winter_fuel_payment,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,152000000.0,152000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_budget_2024,obr_pmd_nov2025:22858:6050e74df71edc1c,autumn_budget_2024__winter_fuel_means_test,Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25,partial,,winter_fuel_payment,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,1501000000.0,1501000000.0,241061034.84241343,-1259938965.1575866,0.16060028970180776,same_sign_ratio_below_0.5,constructed,"The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.",Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The engine excludes Scotland; its qualifying-benefit list omits Universal Credit."",""The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.""]","[""winter_fuel_allowance""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json,ed41d9a544d6a8907133e375e8dac09b30a109b3b25d3dd0d239de1ec1d22540,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1259938965.1575866,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Baseline vintage"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/winter_fuel_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.json new file mode 100644 index 0000000..a59349b --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.json @@ -0,0 +1,58922 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__abolition_of_non_domicile_tax_status_and_introduction_of_a_residence_based_regime_remove_the_50_discount_on_fo_cdbe477d", + "measure_type": "inheritance_tax", + "missing_legs": [ + "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11574:190a6f33e6b62da4", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. 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No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11682:73295721bdfdb9e8", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction scope; behavioural adjustment and head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 45894340.401895285, + "obr_value_gbp_decimal": "45894340.401895285", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Income tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11694:ade1673d32f6604b", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 881470.0926138684, + "obr_value_gbp_decimal": "881470.0926138684", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22835:93eff38f9e206ebc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 4502630.249669727, + "obr_value_gbp_decimal": "4502630.249669727", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22829:48aea91ecc2734f1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 36706934.78603259, + "obr_value_gbp_decimal": "36706934.78603259", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Stamp duty' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11688:dcd2e2e6301193f3", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Stamp duty", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__capital_gains_main_rates_and_reliefs_2025.json", + "artifact_sha256": "8316a941248c156b9b971b9ee86298b354a2d84241a625400da378a94d77b6ba", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 1332763564.532462, + "gap_kind": null, + "head_variables": [ + "capital_gains_tax" + ], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 1005043228.7250798, + "obr_value_gbp_decimal": "1005043228.7250798", + "pe_to_obr_ratio": 2.3260758606603447, + "pe_value_gbp": 2337806793.2575417, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.", + "residual_gbp": 1332763564.532462, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11683:b9096ecd110093bf", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Capital gains tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 448727476.6050552, + "obr_value_gbp_decimal": "448727476.6050552", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Income tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11695:6d29375672cd45e7", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 2318779033.921356, + "gap_kind": null, + "head_variables": [ + "capital_gains_tax" + ], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 95778978.2266941, + "obr_value_gbp_decimal": "95778978.2266941", + "pe_to_obr_ratio": 25.2096864766417, + "pe_value_gbp": 2414558012.1480503, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development.", + "residual_gbp": 2318779033.921356, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11684:0d39628e9b763f67", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Capital gains tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 1262326238.2390866, + "obr_value_gbp_decimal": "1262326238.2390866", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Income tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11696:84f6e0e5fe5ec657", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction scope; behavioural adjustment and head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": 5757889.723234422, + "obr_value_gbp_decimal": "5757889.723234422", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22837:75821b59c0b191da", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction scope; behavioural adjustment and head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/capital_gains_tax/capital_gains_tax.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 2577860446.568173, + "gap_kind": null, + "head_variables": [ + "capital_gains_tax" + ], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.", + "CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development." + ], + "obr_value_gbp": -75842400.81283405, + "obr_value_gbp_decimal": "-75842400.81283405", + "pe_to_obr_ratio": -32.98969994277854, + "pe_value_gbp": 2502018045.7553387, + "ratio_bin": "opposite_sign", + "reason": "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Certified CGT is \u00a323.4bn versus \u00a318.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 1834679476.1095383, + "gap_kind": null, + "head_variables": [ + "capital_gains_tax" + ], + "measure_key": "autumn_budget_2024__capital_gains_main_rates_and_reliefs", + "measure_type": "capital_gains_tax", + "missing_legs": [ + "Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.", + "The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. 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Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11670:74ebee9530b9724f", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22823:daffa02a25835b38", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22817:2cc3a9f8dc1f5233", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 32349658.066893354, + "obr_value_gbp_decimal": "32349658.066893354", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11677:38177db5dd288931", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "artifact_sha256": "685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -7167077145.783668, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 104397.3189455585, + "obr_value_gbp_decimal": "104397.3189455585", + "pe_to_obr_ratio": -68650.92725419684, + "pe_value_gbp": -7166972748.464722, + "ratio_bin": "opposite_sign", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -7167077145.783668, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11665:72598886f546ef8c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2025.json", + "artifact_sha256": "685ec5c80a55b5b442ef904dbab9f30b41de3407eb42e4d16d78437c1918232b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 256601573.93489075, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 23737482906.08718, + "obr_value_gbp_decimal": "23737482906.08718", + "pe_to_obr_ratio": 1.010809974037689, + "pe_value_gbp": 23994084480.02207, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 256601573.93489075, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11671:291070a94715062c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 593.4454839152991, + "obr_value_gbp_decimal": "593.4454839152991", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22824:43a72c43eb1bd902", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 7679.083794280304, + "obr_value_gbp_decimal": "7679.083794280304", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22818:aeea2c28b98a2cfa", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 104302519.83016719, + "obr_value_gbp_decimal": "104302519.83016719", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11678:cf7e6fb3e86bb47c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "artifact_sha256": "85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -7143100896.623993, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -312921791.2621155, + "obr_value_gbp_decimal": "-312921791.2621155", + "pe_to_obr_ratio": 23.82711238425915, + "pe_value_gbp": -7456022687.886108, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -7143100896.623993, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11666:e4413c7487d85ddf", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2026.json", + "artifact_sha256": "85b474fc000ee82371908d8e3a0626a3e6f76deda52a12740c9c75cbad8108fa", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 610616027.4344482, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 23923342053.649563, + "obr_value_gbp_decimal": "23923342053.649563", + "pe_to_obr_ratio": 1.0255238597544234, + "pe_value_gbp": 24533958081.08401, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 610616027.4344482, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11672:0b55202125025854", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -2722169.4714540956, + "obr_value_gbp_decimal": "-2722169.4714540956", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22825:edacdcc46eb06fe4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -22555697.86413367, + "obr_value_gbp_decimal": "-22555697.86413367", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22819:dd2ccd436f0e20b2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 157878460.38779414, + "obr_value_gbp_decimal": "157878460.38779414", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11679:80b7d4c0d69f1c59", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "artifact_sha256": "397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -7523159657.972303, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -139433648.31822416, + "obr_value_gbp_decimal": "-139433648.31822416", + "pe_to_obr_ratio": 54.95512309053608, + "pe_value_gbp": -7662593306.290527, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -7523159657.972303, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11667:35345df3785dfdea", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2027.json", + "artifact_sha256": "397dcf0f3c83fe7c7b8d3c6ea738d12c25d966e0b8dedcdc42fdc21418f1c5d0", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 794194428.2493706, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 24166582486.907063, + "obr_value_gbp_decimal": "24166582486.907063", + "pe_to_obr_ratio": 1.0328633321935217, + "pe_value_gbp": 24960776915.156433, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 794194428.2493706, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11673:94b8906a8929f113", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -1695682.812090235, + "obr_value_gbp_decimal": "-1695682.812090235", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22826:318fb1def1dc970d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -12795546.945261901, + "obr_value_gbp_decimal": "-12795546.945261901", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22820:f6b54a5fbcdee6cb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 197370614.57409978, + "obr_value_gbp_decimal": "197370614.57409978", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11680:1df0b2733f687ca0", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "artifact_sha256": "6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -7742540003.0609665, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -125022028.69605237, + "obr_value_gbp_decimal": "-125022028.69605237", + "pe_to_obr_ratio": 62.929406231955035, + "pe_value_gbp": -7867562031.757019, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -7742540003.0609665, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11668:a076a7d6b3992e7c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2028.json", + "artifact_sha256": "6d63c595b2649b0392496c1a6110f0121ba1057a98dcb5fa89b2b89c8220a3ed", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 479772008.98389053, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 24873640251.083874, + "obr_value_gbp_decimal": "24873640251.083874", + "pe_to_obr_ratio": 1.0192883713095828, + "pe_value_gbp": 25353412260.067764, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 479772008.98389053, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11674:6dd4d473c559cbea", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -1876637.8792906133, + "obr_value_gbp_decimal": "-1876637.8792906133", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22827:9881af9ed6467d43", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -13334609.397444367, + "obr_value_gbp_decimal": "-13334609.397444367", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22821:be2053a7986ecc49", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 231671928.62583068, + "obr_value_gbp_decimal": "231671928.62583068", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11681:83ebf7f916ba0b8d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "artifact_sha256": "769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -8000955323.539358, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -129843394.06867449, + "obr_value_gbp_decimal": "-129843394.06867449", + "pe_to_obr_ratio": 62.62004144244437, + "pe_value_gbp": -8130798717.608032, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": -8000955323.539358, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11669:1cedd72c387ad84b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__employer_nics_package_2029.json", + "artifact_sha256": "769f96c81a3196c2b48edbe4333f00ecfdfd4072801d43ac5de70f45eb402d54", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": 408981135.54115677, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": 25624586204.164253, + "obr_value_gbp_decimal": "25624586204.164253", + "pe_to_obr_ratio": 1.0159604971679383, + "pe_value_gbp": 26033567339.70541, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula.", + "residual_gbp": 408981135.54115677, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11675:286359ea5a53fc94", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. 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This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -2096171.2099097595, + "obr_value_gbp_decimal": "-2096171.2099097595", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22828:f93a41b9d86839e9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. \u00a3175/week = \u00a39,100/year; the current model's \u00a396/week = \u00a34,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Construction and head scope; wage incidence", + "class": "review_diagnosis", + "engine_files": [ + "variables/contrib/policyengine/employer_ni/employer_ni_fixed_employer_cost_change.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about \u2212\u00a38bn to \u2212\u00a39bn, versus OBR's roughly \u2212\u00a30.1bn to \u2212\u00a30.3bn direct head costing. CY2026 also has a \u2212\u00a31.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE\u2013OBR difference unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__employer_nics_package", + "measure_type": "national_insurance", + "missing_legs": [ + "Employment Allowance increase to \u00a310,500 and removal of the \u00a3100,000 eligibility test: no firm entity or Employment Allowance formula." + ], + "obr_value_gbp": -14739180.416154342, + "obr_value_gbp_decimal": "-14739180.416154342", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22822:be5f3270a974f57f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to \u00a35,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to \u00a310,500, remove the \u00a3100,000 Employment Allowance eligibility threshold", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__ending_contrived_car_ownership_schemes_closing_loopholes_in_employee_car_ownership_schemes_to_prevent_them_fro_1f248cdb", + "measure_type": "transport", + "missing_legs": [ + "Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11448:327bcaa0c5c1de14", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Ending contrived car ownership schemes:\u00a0closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 458469390.546581, + "obr_value_gbp_decimal": "458469390.546581", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11616:7ec5266dd314c230", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 136000000.0, + "obr_value_gbp_decimal": "136000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11622:1347a077b1bc15a4", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -136000000.0, + "obr_value_gbp_decimal": "-136000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22781:a55f17d59076a5ff", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2025.json", + "artifact_sha256": "14134d4392ed35fe7ce9207e74e10205f2510ba7f9f52c4f0e7da7bfa4a0d2fa", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 467034797.512671, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1505666693.4011223, + "obr_value_gbp_decimal": "1505666693.4011223", + "pe_to_obr_ratio": 1.3101847172149998, + "pe_value_gbp": 1972701490.9137933, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": 467034797.512671, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11617:414a87b10621e433", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 425000000.0, + "obr_value_gbp_decimal": "425000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11623:b03eabd172377164", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -425000000.0, + "obr_value_gbp_decimal": "-425000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22782:f6cf42e5375f2826", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2026.json", + "artifact_sha256": "361983483b78b6c88893ea0de49e3e2c1241ac87e58634f05246be4a1fbefa8b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 465076812.1392269, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1557694028.0528445, + "obr_value_gbp_decimal": "1557694028.0528445", + "pe_to_obr_ratio": 1.2985675002687045, + "pe_value_gbp": 2022770840.1920714, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": 465076812.1392269, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11618:ad4256274cc146d3", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 439000000.0, + "obr_value_gbp_decimal": "439000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11624:58692c00fbcbe1a9", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -439000000.0, + "obr_value_gbp_decimal": "-439000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22783:70b4189e19c7238f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2027.json", + "artifact_sha256": "59574f588750ea8177719c1ed44c0699d08e6315961a4186de783159d040f413", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 456912950.36192775, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1608930385.967045, + "obr_value_gbp_decimal": "1608930385.967045", + "pe_to_obr_ratio": 1.2839855312243984, + "pe_value_gbp": 2065843336.3289728, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": 456912950.36192775, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11619:8726edda9aa7b020", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 452000000.0, + "obr_value_gbp_decimal": "452000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11625:b0574efd1cd0378e", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -452000000.0, + "obr_value_gbp_decimal": "-452000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22784:b7a7cb6abf5168fd", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2028.json", + "artifact_sha256": "93ba23b4da1ae971d9e8216964e941ebeef0a265071fadc5d2e55c4ff6793256", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 512375505.09913373, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1664253638.0025508, + "obr_value_gbp_decimal": "1664253638.0025508", + "pe_to_obr_ratio": 1.3078710440519694, + "pe_value_gbp": 2176629143.1016846, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": 512375505.09913373, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11620:5446e6157f4ef4ec", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 467000000.0, + "obr_value_gbp_decimal": "467000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11626:0135955a60199873", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -467000000.0, + "obr_value_gbp_decimal": "-467000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22785:2ad7bb129298e82a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__private_school_vat_20pct_2029.json", + "artifact_sha256": "87518b57b1311ecaf75350cf3396f9dc64e5ae3fe0a842a0874daae675f51271", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": 440072977.1614907, + "gap_kind": null, + "head_variables": [ + "private_school_vat" + ], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 1726469127.9784043, + "obr_value_gbp_decimal": "1726469127.9784043", + "pe_to_obr_ratio": 1.2548976810704926, + "pe_value_gbp": 2166542105.139895, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg.", + "residual_gbp": 440072977.1614907, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11621:8bf103a18fecf781", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "VAT", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": 484000000.0, + "obr_value_gbp_decimal": "484000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11627:37d39a5448ffd160", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__private_school_vat_20pct", + "measure_type": "value_added_tax", + "missing_legs": [ + "The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.", + "Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg." + ], + "obr_value_gbp": -484000000.0, + "obr_value_gbp_decimal": "-484000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22786:b2bc03d5bfd19f7f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "VAT refunds", + "title": "VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64", + "measure_type": "savings", + "missing_legs": [ + "No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population." + ], + "obr_value_gbp": 265440793.65201616, + "obr_value_gbp_decimal": "265440793.65201616", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11722:37d6a6f67b90cf46", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_budget_2024__savings_maintain_subscription_limits_at_current_levels_for_adult_isas_junior_isas_and_child_trust_funds_from_6_36fb1d64", + "measure_type": "savings", + "missing_legs": [ + "No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population." + ], + "obr_value_gbp": 604843214.446661, + "obr_value_gbp_decimal": "604843214.446661", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11723:aca468a638754428", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -22084526.0, + "obr_value_gbp_decimal": "-22084526.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11652:27a50b13291133b1", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -6972326.4, + "obr_value_gbp_decimal": "-6972326.4", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11658:7bd2fb01df3101cc", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 2722449.707150902, + "obr_value_gbp_decimal": "2722449.707150902", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22811:21d31fd21a96d516", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 6210695.292849095, + "obr_value_gbp_decimal": "6210695.292849095", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22805:100fbff6a9179adc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 134319307.0, + "obr_value_gbp_decimal": "134319307.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11646:015f43cbab8a5a02", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -92226191.0, + "obr_value_gbp_decimal": "-92226191.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11653:f9403f5df25abb27", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -39050650.0, + "obr_value_gbp_decimal": "-39050650.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11659:58ae63699eb03986", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 4216644.4358478505, + "obr_value_gbp_decimal": "4216644.4358478505", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22812:2180748e886ef44d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 9654539.56415215, + "obr_value_gbp_decimal": "9654539.56415215", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22806:de888a245348bcc1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2025.json", + "artifact_sha256": "e5af4a516dd512e6ef71dc7ace88f04cc2cb57d7a437a6cfbf193a29b093f885", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 1982264228.164219, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 208253392.0, + "obr_value_gbp_decimal": "208253392.0", + "pe_to_obr_ratio": 10.518520726731879, + "pe_value_gbp": 2190517620.164219, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1982264228.164219, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11647:b269082735adb83b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -121433670.0, + "obr_value_gbp_decimal": "-121433670.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11654:d3b9bc5fd38a798c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -66413874.00000001, + "obr_value_gbp_decimal": "-66413874.00000001", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11660:8cf7ed109cbbb468", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 6761880.829132819, + "obr_value_gbp_decimal": "6761880.829132819", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22813:efbafd1fd9337894", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 15535346.1708672, + "obr_value_gbp_decimal": "15535346.1708672", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22807:422d5d733ecadc39", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2026.json", + "artifact_sha256": "1c67f6ae91a73063dcb5cd6ae5c64b18fc25894cd285427deae82e884a0c35cd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 1928818736.550228, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 334228735.0, + "obr_value_gbp_decimal": "334228735.0", + "pe_to_obr_ratio": 6.7709542435070045, + "pe_value_gbp": 2263047471.550228, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1928818736.550228, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:11648:48bd77ddd06dec27", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -117897950.0, + "obr_value_gbp_decimal": "-117897950.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11655:2e1dc1d269227e2f", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -70646577.0, + "obr_value_gbp_decimal": "-70646577.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11661:a5ce1ea1b223ab58", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 8358564.477213893, + "obr_value_gbp_decimal": "8358564.477213893", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22814:3608d4c47b99f4c7", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 19268810.522786085, + "obr_value_gbp_decimal": "19268810.522786085", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22808:c8fe3aecef088bf1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2027.json", + "artifact_sha256": "b3d4b01015c7e700da922c20baae9834ab7eb0e11057962daba4257b4759eb20", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 1931322129.6428795, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 413466265.0, + "obr_value_gbp_decimal": "413466265.0", + "pe_to_obr_ratio": 5.671051287927637, + "pe_value_gbp": 2344788394.6428795, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1931322129.6428795, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11649:910077d14a180f90", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -122757660.0, + "obr_value_gbp_decimal": "-122757660.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11656:e5c5845a4df7a18b", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -77431827.0, + "obr_value_gbp_decimal": "-77431827.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11662:6d909ba62cdc4a9d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 9112360.189953031, + "obr_value_gbp_decimal": "9112360.189953031", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22815:1312cc7ca835f35b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 21006518.810046963, + "obr_value_gbp_decimal": "21006518.810046963", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22809:83691f2969d81ad0", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2028.json", + "artifact_sha256": "789a3d2e467eca75c0793c0ceb7bdb30073e5f3a9aecedfa4d78eecf30c5fa9e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 1976464224.6050797, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 450753667.0, + "obr_value_gbp_decimal": "450753667.0", + "pe_to_obr_ratio": 5.384798991785195, + "pe_value_gbp": 2427217891.6050797, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 1976464224.6050797, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:11650:068acce8b0873200", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -129198080.0, + "obr_value_gbp_decimal": "-129198080.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11657:7fa7efce401257e4", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": -84678949.0, + "obr_value_gbp_decimal": "-84678949.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Inheritance tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11663:7a186012776764b9", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Inheritance tax", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 9910938.527004203, + "obr_value_gbp_decimal": "9910938.527004203", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22816:4ee584ef8c6c1052", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 22847463.47299579, + "obr_value_gbp_decimal": "22847463.47299579", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22810:b94a793fb1d3c286", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp_2029.json", + "artifact_sha256": "f7a8720d649c722f589f7c39bb63e0fb0825cb6d27ac1eaef505f7599fa93547", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model/data issue; behavioural adjustment and head scope", + "class": "pe_gap", + "engine_files": [ + "variables/household/consumption/additional_residential_property_purchased.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is \u00a394.7bn; 2pp of that is about \u00a31.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms.", + "issues": [ + "policyengine-uk#2238" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": 2019803775.3206825, + "gap_kind": null, + "head_variables": [ + "stamp_duty_land_tax" + ], + "measure_key": "autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp", + "measure_type": "stamp_duty_land_tax", + "missing_legs": [ + "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.", + "The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base." + ], + "obr_value_gbp": 490256279.0, + "obr_value_gbp_decimal": "490256279.0", + "pe_to_obr_ratio": 5.119893740964575, + "pe_value_gbp": 2510060054.3206825, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base.", + "residual_gbp": 2019803775.3206825, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:11651:9a7327566a66890c", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Stamp duty", + "title": "Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": "construction_pending", + "head_variables": [], + "measure_key": "autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62", + "measure_type": "indirect_tax", + "missing_legs": [ + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:11772:04c1a66165d06009", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Soft drinks Levy", + "title": "Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": "construction_pending", + "head_variables": [], + "measure_key": "autumn_budget_2024__soft_drinks_industry_levy_uprate_by_cpi_since_introduction_in_2018_evenly_across_the_forecast_period_and_uprat_b9892a62", + "measure_type": "indirect_tax", + "missing_legs": [ + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability." + ], + "obr_value_gbp": 19787131.004388925, + "obr_value_gbp_decimal": "19787131.004388925", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:11773:2829b50a7eab1e41", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Soft drinks Levy", + "title": "Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": "construction_pending", + "head_variables": [], + "measure_key": "autumn_budget_2024__vaping_products_duty_introduce_a_flat_rate_duty_at_2_20_10ml_from_1_october_2026_d0b8454e", + "measure_type": "indirect_tax", + "missing_legs": [ + "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability." + ], + "obr_value_gbp": 286751.8713413375, + "obr_value_gbp_decimal": "286751.8713413375", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:11757:a8c9ab1223d24217", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Tobacco duty", + "title": "Vaping Products Duty: Introduce a flat rate duty at \u00a32.20/10ml from 1 October 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. 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Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.", + "residual_gbp": -1232075188.7267082, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22857:92bf18d3bd843235", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Baseline vintage", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/winter_fuel_allowance.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "measure_type": "winter_fuel_payment", + "missing_legs": [ + "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.", + "The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline." + ], + "obr_value_gbp": 152000000.0, + "obr_value_gbp_decimal": "152000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22864:4349e70268452209", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/autumn_budget_2024__winter_fuel_means_test_2029.json", + "artifact_sha256": "ed41d9a544d6a8907133e375e8dac09b30a109b3b25d3dd0d239de1ec1d22540", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Baseline vintage", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/winter_fuel_allowance.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "From 2025 the pinned \u00a335,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. PE excludes Scotland, which reduces spending and pushes opposite to the excessive PE restriction saving in FY2024\u201325; Pension Credit take-up and behaviour remain unsized.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -1259938965.1575866, + "gap_kind": null, + "head_variables": [ + "winter_fuel_allowance" + ], + "measure_key": "autumn_budget_2024__winter_fuel_means_test", + "measure_type": "winter_fuel_payment", + "missing_legs": [ + "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.", + "The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline." + ], + "obr_value_gbp": 1501000000.0, + "obr_value_gbp_decimal": "1501000000.0", + "pe_to_obr_ratio": 0.16060028970180776, + "pe_value_gbp": 241061034.84241343, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later \u00a335,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline.", + "residual_gbp": -1259938965.1575866, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:22858:6050e74df71edc1c", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + } +] diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.md new file mode 100644 index 0000000..8a1367b --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_budget_2024/COMPARISON.md @@ -0,0 +1,1252 @@ +# Autumn Budget 2024: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1134 rows, 33 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 5 | 60 | 148.279 | 152.288 | +| not_expressible | 43 | 438 | 42.163 | 71.094 | +| out_of_household_scope | 26 | 636 | -380.606 | 477.285 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 14 | 114 | -2.503 | 21.454 | +| model_or_data_gap | 29 | 324 | 44.666 | 49.640 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Air passenger duty | not_available: 6 | +| Alcohol duty | not_available: 12 | +| Business rates | not_available: 18 | +| CBAM | not_available: 6 | +| Capital gains tax | not_available: 31, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Climate change levy | not_available: 12 | +| Corporation tax (onshore) | not_available: 66 | +| Customs duty | not_available: 12 | +| Energy profits levy | not_available: 6 | +| Fuel duty | not_available: 6 | +| Income tax | both_zero: 1, not_available: 144, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| Inheritance tax | not_available: 36 | +| Interest and dividend receipts | not_available: 12 | +| Locally-financed capital expenditure | not_available: 18 | +| Locally-financed current expenditure | not_available: 36 | +| NICs | both_zero: 1, not_available: 54, same_sign_ratio_0.8_to_1.25: 5 | +| North sea taxes | not_available: 6 | +| Other AME (current) | not_available: 36 | +| Other departmental expenditure (capital) | not_available: 24 | +| PSCE in RDEL | not_available: 174 | +| PSGI in CDEL | not_available: 42 | +| Scottish BGA (capital) | not_available: 6 | +| Scottish BGA (current) | not_available: 138 | +| Soft drinks Levy | not_available: 6 | +| Stamp duty | not_available: 25, same_sign_ratio_at_least_2: 5 | +| Student loans | not_available: 6 | +| Tobacco duty | not_available: 18 | +| VAT | not_available: 37, same_sign_ratio_1.25_to_2: 5 | +| VAT refunds | not_available: 12 | +| Vaping duty | not_available: 12 | +| Vehicle excise duty | not_available: 6 | +| Welfare inside cap | not_available: 54, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_below_0.5: 5 | +| Welfare outside cap | not_available: 24 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 288 | +| business_tax | not_available: 192 | +| capital_gains_tax | not_available: 67, opposite_sign: 1, same_sign_ratio_at_least_2: 4 | +| carers_allowance | not_available: 12 | +| fuel_duty | not_available: 6 | +| indirect_tax | not_available: 36 | +| inheritance_tax | not_available: 54 | +| local_government_finance | not_available: 6 | +| national_insurance | both_zero: 2, not_available: 18, opposite_sign: 1, same_sign_ratio_0.8_to_1.25: 5, same_sign_ratio_at_least_2: 4 | +| other | not_available: 90 | +| savings | not_available: 12 | +| scope | not_available: 156 | +| stamp_duty_land_tax | not_available: 25, same_sign_ratio_at_least_2: 5 | +| tax_benefit | not_available: 12 | +| transport | not_available: 84 | +| value_added_tax | not_available: 13, same_sign_ratio_1.25_to_2: 5 | +| welfare | not_available: 24 | +| winter_fuel_payment | not_available: 6, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_below_0.5: 5 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this release projects one later survey population. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 33 computed rows and £68.366bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.022 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.197 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Income tax | not_expressible / model_or_data_gap | 3.791 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.022 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.134 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.127 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Income tax | not_expressible / model_or_data_gap | 5.729 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.102 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.118 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Income tax | not_expressible / model_or_data_gap | 2.319 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.147 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | NICs | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.141 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Income tax | not_expressible / model_or_data_gap | -0.202 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.194 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | NICs | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Abolition of non-domicile tax status and introduction of a residence-based regime: remove the 50% discount on foreign income in 2025/26; apply inheritance tax; set Capital Gains Tax rebasing date at 5 April 2017; and extend the Temporary Repatriation Facility from two to three years | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2024-25 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2025-26 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2026-27 | Air passenger duty | not_expressible / model_or_data_gap | 0.521 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2027-28 | Air passenger duty | not_expressible / model_or_data_gap | 0.585 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2028-29 | Air passenger duty | not_expressible / model_or_data_gap | 0.650 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: Adjustment to increase all rates from 2026-27 with a further 50% increase for larger private jets, and rates set to nearest penny from 2027-28 | 2029-30 | Air passenger duty | not_expressible / model_or_data_gap | 0.719 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.012 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.083 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.087 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.091 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2028-29 | Alcohol duty | not_expressible / construction_pending | -0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: Increase Draught Relief to reduce duty on an average ABV pint by 1 penny from 1 February 2025 | 2029-30 | Alcohol duty | not_expressible / construction_pending | -0.099 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Alternative Finance: Changes to tax rules on alternative finance arrangements from 30 October 2024 | 2029-30 | Stamp duty | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Amending anti-avoidance rules to ensure shareholders cannot extract funds untaxed from close companies from 30 October 2024 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Borrowing powers: Granting borrowing powers to newly established Mayoral Combined Authorities | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Business rates | out_of_household_scope | -1.549 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.124 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.961 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Other AME (current) | out_of_household_scope | -0.961 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.152 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.147 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Income tax | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Income tax | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for Retail, Hospitality and Leisure (RHL) sectors for 2025-26 from 1 April 2025, up to a £110,000 cash cap per business | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Business rates | out_of_household_scope | -0.129 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Other AME (current) | out_of_household_scope | -0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Business rates | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Business rates | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Business rates | out_of_household_scope | -0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Business rates | out_of_household_scope | -0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Other AME (current) | out_of_household_scope | -0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Freeze the small business multiplier for 2025-26 | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Business rates | out_of_household_scope | 0.134 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Business rates | out_of_household_scope | 0.137 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Business rates | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Business rates | out_of_household_scope | 0.143 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Business rates | out_of_household_scope | 0.146 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | -0.086 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: Remove eligibility of private schools for charitable rate relief from 1 April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -1.464 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Other AME (current) | out_of_household_scope | -0.300 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.521 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates retention: Extend Greater London Authority enhanced business rates retention arrangements at 67% for 2025-26 and extend 100% local retention in Cornwall, Liverpool City Region and the West of England Combined Authority area | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.070 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Income tax | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Income tax | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Income tax | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: extend 100% first-year allowances for zero-emission cars and electric vehicle charge-points to 31 March 2026 for Corporation Tax and 5 April 2026 for Income Tax | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Income tax | partial | 0.046 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2024-25 | Stamp duty | partial | 0.037 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Capital gains tax | partial | 1.005 | 2.338 | 2.326 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Income tax | partial | 0.449 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2025-26 | Stamp duty | partial | -0.041 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Capital gains tax | partial | 0.096 | 2.415 | 25.210 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Income tax | partial | 1.262 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.074 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2026-27 | Stamp duty | partial | -0.066 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Capital gains tax | partial | -0.076 | 2.502 | -32.990 | opposite_sign | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Income tax | partial | 1.388 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2027-28 | Stamp duty | partial | -0.051 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Capital gains tax | partial | 0.756 | 2.590 | 3.428 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Income tax | partial | 1.389 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2028-29 | Stamp duty | partial | -0.054 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Capital gains tax | partial | 0.986 | 2.679 | 2.717 | same_sign_ratio_at_least_2 | constructed: Business Asset Disposal Relief and Investors' Relief rates/qualifying gains are not separately represented.; The pinned main-rate parameters start on 2025-04-06, although the announcement starts on 2024-10-30. Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. No onset repair is applied.; CGT aggregates do not distinguish residential, BADR, IR or other gain types; the engine parameter descriptions mark CGT as under active development. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Income tax | partial | 1.471 | — | — | not_available | not_computed: source head 'Income tax' has 0 registered mappings | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: Increase the main rates of CGT to 18% and 24% from 30 October 2024, and the Business Asset Disposal Relief (BADR) and Investors' Relief (IR) rate to 14% from 6 April 2025 and to 18% from 6 April 2026 | 2029-30 | Stamp duty | partial | -0.059 | — | — | not_available | not_computed: source head 'Stamp duty' has 0 registered mappings | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2024-25 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2025-26 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2026-27 | CBAM | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2027-28 | CBAM | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2028-29 | CBAM | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): Confirming sectoral scope of the UK CBAM from 1 January 2027 to be aluminium, cement, fertiliser, hydrogen, and iron and steel. | 2029-30 | CBAM | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2025-26 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2026-27 | Climate change levy | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2027-28 | Climate change levy | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2028-29 | Climate change levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Price Support (CPS): Maintain the freeze of CPS rates at the equivalent of £18 per tonne of CO2 from 1 April 2026 | 2029-30 | Climate change levy | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.027 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.072 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.106 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.137 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.167 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carer’s Allowance: Increasing the earnings limit to the equivalent of 16 hours at the National Living Wage from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: The pinned carers_allowance formula tests care hours or reported receipt, then pays the flat rate. It has no earnings-limit test; the announced £151-to-£196 weekly earnings limit cannot be expressed by changing its rate or care-hours parameter. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.103 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.098 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | -0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.140 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.090 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2028-29 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | -0.026 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.100 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carried interest: Increase the rates of Capital Gains Tax on carried interest to 32% from 6 April 2025, then move the carried interest taxation regime to the Income Tax framework from 6 April 2026 onwards | 2029-30 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Changes to tax rules on liquidations of Limited Liability Partnerships from 30 October 2024 | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2025-26 | Climate change levy | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2026-27 | Climate change levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2027-28 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2028-29 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy (CCL): Amendments to the Climate Change Agreement scheme from 1 January 2026, meaning new entrants will be able to claim relief on their CCL bill before completing a target period | 2029-30 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.136 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Company Car Tax: Set appropriate percentages for electric vehicles, hybrids and internal combustion engine vehicles for 2028-29 and 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.258 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Income tax | not_expressible / construction_pending | -0.258 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | -0.768 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Income tax | not_expressible / construction_pending | 0.197 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.197 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -0.726 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Income tax | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Income tax | not_expressible / construction_pending | -0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -0.249 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Income tax | not_expressible / construction_pending | 0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Income tax | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Income tax | not_expressible / construction_pending | 0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Income tax | not_expressible / construction_pending | 0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the Horizon IT scandal | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | -1.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Income tax | not_expressible / construction_pending | 0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -2.925 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Income tax | not_expressible / construction_pending | -1.123 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Income tax | not_expressible / construction_pending | 1.123 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -2.830 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Income tax | not_expressible / construction_pending | -1.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Income tax | not_expressible / construction_pending | 1.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -2.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Income tax | not_expressible / construction_pending | -0.772 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Income tax | not_expressible / construction_pending | 0.772 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | -1.570 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Income tax | not_expressible / construction_pending | -0.608 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Income tax | not_expressible / construction_pending | 0.608 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Compensation Payments: Making payments to victims of the infected blood scandal | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | -1.410 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.024 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Confirming plans to mandate the reporting of benefits in kind via payroll software from April 2026 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | NICs | partial | 0.000 | 0.000 | — | both_zero | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Income tax | partial | 0.000 | -7.167 | -68650.927 | opposite_sign | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | NICs | partial | 23.737 | 23.994 | 1.011 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.104 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Income tax | partial | -0.313 | -7.456 | 23.827 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | NICs | partial | 23.923 | 24.534 | 1.026 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.158 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Income tax | partial | -0.139 | -7.663 | 54.955 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | NICs | partial | 24.167 | 24.961 | 1.033 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.197 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Income tax | partial | -0.125 | -7.868 | 62.929 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | NICs | partial | 24.874 | 25.353 | 1.019 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Income tax | partial | -0.130 | -8.131 | 62.620 | same_sign_ratio_at_least_2 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | NICs | partial | 25.625 | 26.034 | 1.016 | same_sign_ratio_0.8_to_1.25 | constructed: Employment Allowance increase to £10,500 and removal of the £100,000 eligibility test: no firm entity or Employment Allowance formula. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer National Insurance contributions: Increase rate by 1.2 ppts to 15%, cut the Secondary Threshold to £5,000 until 5 April 2028 and uprate with CPI thereafter, increase Employment Allowance to £10,500, remove the £100,000 Employment Allowance eligibility threshold | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.181 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.065 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.127 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.058 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.115 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.052 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Ending contrived car ownership schemes: closing loopholes in employee car ownership schemes to prevent them from being used to circumvent Company Car Tax from 6 April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2024-25 | Energy profits levy | out_of_household_scope | 0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2024-25 | North sea taxes | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2025-26 | Energy profits levy | out_of_household_scope | 0.404 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2025-26 | North sea taxes | out_of_household_scope | 0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2026-27 | Energy profits levy | out_of_household_scope | 0.260 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2026-27 | North sea taxes | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2027-28 | Energy profits levy | out_of_household_scope | 0.165 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2027-28 | North sea taxes | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2028-29 | Energy profits levy | out_of_household_scope | 0.466 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2028-29 | North sea taxes | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2029-30 | Energy profits levy | out_of_household_scope | 1.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): Increase the rate to 38%; abolish the EPL investment allowance except for decarbonisation expenditure and cut rate of decarbonisation allowance to 66% from 1 November 2024; sunset date extension from 31 March 2029 to 31 March 2030 as well as introduce tax relief for payments made into a Decommissioning Fund in relation to oil and gas assets transferred for use in Carbon Capture Usage and Storage | 2029-30 | North sea taxes | out_of_household_scope | -0.089 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.980 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | 0.364 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2029-30 | Welfare inside cap | not_expressible / construction_pending | 1.853 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extending Targeted Case Review of Universal Credit claims from April 2028 | 2029-30 | Welfare outside cap | not_expressible / construction_pending | 0.689 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.752 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Contribution to Extraordinary Revenue Acceleration to support military effort in Ukraine | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | 0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | 0.161 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | 0.194 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | 0.230 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extraordinary Revenue Acceleration: Forecast repayment from extraordinary profits on holdings of frozen Russian sovereign assets | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | 0.262 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2024-25 | Fuel duty | not_expressible / construction_pending | -0.044 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2025-26 | Fuel duty | not_expressible / construction_pending | -3.016 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2026-27 | Fuel duty | not_expressible / construction_pending | -0.879 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2027-28 | Fuel duty | not_expressible / construction_pending | -0.891 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2028-29 | Fuel duty | not_expressible / construction_pending | -0.898 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel duty: 12 month extension to the 5p cut in rates and no RPI increase in 2025-26 | 2029-30 | Fuel duty | not_expressible / construction_pending | -0.892 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2024-25 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2025-26 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2026-27 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2027-28 | Other AME (current) | not_expressible / model_or_data_gap | -0.021 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2028-29 | Other AME (current) | not_expressible / model_or_data_gap | -0.021 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Help to Save: Extend the current scheme with expanded eligibility to include all working UC claimants earning £1 or more, from 6 April 2025 to 5 April 2027 | 2029-30 | Other AME (current) | not_expressible / model_or_data_gap | -0.018 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| HMT allowance for shortfall assumption and adjustments | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2025-26 | PSCE in RDEL | out_of_household_scope | -3.551 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2025-26 | PSGI in CDEL | out_of_household_scope | -7.787 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2026-27 | PSCE in RDEL | out_of_household_scope | 2.940 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2027-28 | PSCE in RDEL | out_of_household_scope | 3.154 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2028-29 | PSCE in RDEL | out_of_household_scope | 3.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2029-30 | PSCE in RDEL | out_of_household_scope | 2.919 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMT allowance for shortfall assumption and adjustments | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase DWP fraud and error debt recovery powers - resource cost for measures which yield a PSNCR saving of £260m in 2029-30 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.065 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.175 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.401 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.208 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.204 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.649 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.326 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.796 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.388 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.769 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.053 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.430 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Income tax | not_expressible / model_or_data_gap | 1.369 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.094 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of overdue tax debt by additional investment in HMRC debt management staff | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.542 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Alcohol duty | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Customs duty | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.037 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | Tobacco duty | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.103 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Alcohol duty | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Customs duty | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.139 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | Tobacco duty | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.328 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Alcohol duty | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Customs duty | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.313 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | Tobacco duty | not_expressible / model_or_data_gap | 0.031 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.688 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Alcohol duty | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.089 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Customs duty | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.545 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | Tobacco duty | not_expressible / model_or_data_gap | 0.052 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2028-29 | VAT | not_expressible / model_or_data_gap | 1.152 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Alcohol duty | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Customs duty | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.816 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.018 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | Tobacco duty | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increased collection of tax due supported by investment in 5,000 additional HMRC compliance staff | 2029-30 | VAT | not_expressible / model_or_data_gap | 1.578 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2024-25 | VAT | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.191 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.283 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.041 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.064 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Capital gains tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.077 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.421 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing tax receipts from modernising HMRC systems and data | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.097 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.114 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.116 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.094 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.089 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.092 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.092 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increasing the interest rate on unpaid tax from April 2025 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.640 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 1.342 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Include unused pension funds and death benefits payable from a pension in the value of estates from 6 April 2027 | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 1.458 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Maintain thresholds at current levels for a further two years until 6 April 2030 | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.353 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | 0.231 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | 0.493 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | 0.522 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: Reform agricultural property relief and business property relief from 6 April 2026 by maintaining 100% relief for the first £1m of combined assets and 50% relief thereafter, and 50% relief for “not listed” shares on the markets of a recognised stock exchange | 2029-30 | Inheritance tax | not_expressible / model_or_data_gap | 0.521 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2024-25 | PSCE in RDEL | out_of_household_scope | -24.983 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2024-25 | Scottish BGA (current) | out_of_household_scope | -1.468 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2025-26 | PSCE in RDEL | out_of_household_scope | -41.734 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2025-26 | Scottish BGA (current) | out_of_household_scope | -2.625 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2026-27 | PSCE in RDEL | out_of_household_scope | -45.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2026-27 | Scottish BGA (current) | out_of_household_scope | -2.926 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2027-28 | PSCE in RDEL | out_of_household_scope | -48.590 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2027-28 | Scottish BGA (current) | out_of_household_scope | -3.179 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2028-29 | PSCE in RDEL | out_of_household_scope | -51.644 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2028-29 | Scottish BGA (current) | out_of_household_scope | -3.420 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2029-30 | PSCE in RDEL | out_of_household_scope | -51.766 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investing in Public Services: Funding £22bn overspend, fixing the NHS and supporting public services | 2029-30 | Scottish BGA (current) | out_of_household_scope | -3.393 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.028 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 180 welfare counter-fraud staff in HMRC to tackle fraud and error in Child Benefit and Tax-Free Childcare from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.093 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.063 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.298 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.415 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.150 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.486 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.175 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.519 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Investment in additional 3,000 fraud and error staff in DWP from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.187 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2025-26 | Interest and dividend receipts | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2025-26 | Student loans | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2026-27 | Interest and dividend receipts | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2026-27 | Student loans | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2027-28 | Student loans | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2028-29 | Student loans | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2029-30 | Interest and dividend receipts | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifelong Learning Entitlement: Implementation to amended timetable | 2029-30 | Student loans | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 1.097 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | -1.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mains estimates | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2024-25 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2025-26 | Other AME (current) | not_expressible / construction_pending | -0.072 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.069 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.065 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.062 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Mineworkers Pension Scheme: Transfer of the Mineworkers Pension Scheme Investment Reserve to the scheme Trustees | 2029-30 | Other AME (current) | not_expressible / construction_pending | -0.058 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.018 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Modernising and mandating registration of tax practitioners interacting with HMRC from April 2026 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.105 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2028-29 | Other departmental expenditure (capital) | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.165 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Wealth Fund: Mobilise investment in the UK’s clean energy and growth industries and support the delivery of our new Industrial Strategy (forecast income from investment) | 2029-30 | Other departmental expenditure (capital) | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.078 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.171 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.055 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.172 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.055 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.179 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.057 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.188 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| New investment to verify Universal Credit claimant changes to tackle fraud and error from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | 0.060 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| OBR assumed underspend | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.955 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.342 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2025-26 | PSCE in RDEL | out_of_household_scope | 6.368 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2025-26 | PSGI in CDEL | out_of_household_scope | 9.678 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR assumed underspend | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other spending changes | 2029-30 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Pensions: Enhance Pension Credit take-up for new claims to Housing Benefit from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.005 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Preventing non-compliance from the transfer overseas of UK tax-relieved pension funds | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Private Intermittent Securities and Capital Exchange System (PISCES): Exempt transfers of shares made on a PISCES platform from Stamp Taxes on Shares | 2029-30 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT | partial | 0.458 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT refunds | out_of_household_scope | 0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2024-25 | VAT refunds | out_of_household_scope | -0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT | partial | 1.506 | 1.973 | 1.310 | same_sign_ratio_1.25_to_2 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT refunds | out_of_household_scope | 0.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2025-26 | VAT refunds | out_of_household_scope | -0.425 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT | partial | 1.558 | 2.023 | 1.299 | same_sign_ratio_1.25_to_2 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT refunds | out_of_household_scope | 0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2026-27 | VAT refunds | out_of_household_scope | -0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT | partial | 1.609 | 2.066 | 1.284 | same_sign_ratio_1.25_to_2 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT refunds | out_of_household_scope | 0.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2027-28 | VAT refunds | out_of_household_scope | -0.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT | partial | 1.664 | 2.177 | 1.308 | same_sign_ratio_1.25_to_2 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT refunds | out_of_household_scope | 0.467 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2028-29 | VAT refunds | out_of_household_scope | -0.467 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT | partial | 1.726 | 2.167 | 1.255 | same_sign_ratio_1.25_to_2 | constructed: The engine uses imputed school attendance and average fees, not observed establishment-level education/boarding supplies.; Input-VAT recovery, state-school spending response and attendance/fee behaviour are absent from this gross private-school VAT leg. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT refunds | out_of_household_scope | 0.484 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: Applying the standard rate (20%) to education and boarding services provided by private schools from 1 January 2025 | 2029-30 | VAT refunds | out_of_household_scope | -0.484 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: Extend discounted Public Works Loan Board rate for local authorities borrowing for social housing from 30 June 2025 to 31 March 2026 | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2024-25 | PSGI in CDEL | out_of_household_scope | 2.104 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.337 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -14.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2025-26 | Scottish BGA (capital) | out_of_household_scope | -0.989 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -18.102 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2026-27 | Scottish BGA (capital) | out_of_household_scope | -1.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2027-28 | PSGI in CDEL | out_of_household_scope | -22.320 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2027-28 | Scottish BGA (capital) | out_of_household_scope | -1.502 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2028-29 | PSGI in CDEL | out_of_household_scope | -24.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2028-29 | Scottish BGA (capital) | out_of_household_scope | -1.617 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2029-30 | PSGI in CDEL | out_of_household_scope | -21.620 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Rebuilding Britain: Additional capital investment | 2029-30 | Scottish BGA (capital) | out_of_household_scope | -1.505 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.267 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | -0.287 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | -0.216 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | -0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2029-30 | Locally-financed capital expenditure | out_of_household_scope | -0.292 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Right to Buy: Reduce discounts and allow local authorities to retain full receipts from 21 November 2024 | 2029-30 | Locally-financed current expenditure | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.090 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.265 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Savings: Maintain subscription limits at current levels for Adult ISAs, Junior ISAs and Child Trust Funds from 6 April 2025 to 5 April 2030 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.605 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Capital gains tax | partial | -0.022 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Inheritance tax | partial | -0.007 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2024-25 | Stamp duty | partial | 0.134 | — | — | not_available | not_computed: reform and baseline worlds identical in FY 2024-25, a year the measure is in force (commences FY 2024-25): the construction does not carry it in this year, so no zero is asserted | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Capital gains tax | partial | -0.092 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Inheritance tax | partial | -0.039 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2025-26 | Stamp duty | partial | 0.208 | 2.191 | 10.519 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Capital gains tax | partial | -0.121 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Inheritance tax | partial | -0.066 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2026-27 | Stamp duty | partial | 0.334 | 2.263 | 6.771 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Capital gains tax | partial | -0.118 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Inheritance tax | partial | -0.071 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2027-28 | Stamp duty | partial | 0.413 | 2.345 | 5.671 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Capital gains tax | partial | -0.123 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Inheritance tax | partial | -0.077 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2028-29 | Stamp duty | partial | 0.451 | 2.427 | 5.385 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Capital gains tax | partial | -0.129 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Inheritance tax | partial | -0.085 | — | — | not_available | not_computed: source head 'Inheritance tax' has 0 registered mappings | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax (SDLT): Increase the Higher Rate of Additional Dwelling (HRAD) of SDLT by 2ppts from 3% to 5% from 31 October 2024 | 2029-30 | Stamp duty | partial | 0.490 | 2.510 | 5.120 | same_sign_ratio_at_least_2 | constructed: Corporate purchasers, housing transactions response, and OBR CGT/IHT interactions are outside this household SDLT rate leg.; The certified population must contain additional-home purchase values; absence yields an inert leg rather than an inferred national tax base. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2024-25 | Soft drinks Levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2025-26 | Soft drinks Levy | not_expressible / construction_pending | 0.020 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2026-27 | Soft drinks Levy | not_expressible / construction_pending | 0.039 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2027-28 | Soft drinks Levy | not_expressible / construction_pending | 0.058 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2028-29 | Soft drinks Levy | not_expressible / construction_pending | 0.077 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Soft Drinks Industry Levy: Uprate by CPI since introduction in 2018 evenly across the forecast period and uprate annually by CPI from 1 April 2025 | 2029-30 | Soft drinks Levy | not_expressible / construction_pending | 0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2024-25 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2025-26 | Other AME (current) | out_of_household_scope | 0.867 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2026-27 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2027-28 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2028-29 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Special Education Needs and Disabilities: Reduction in Local Authority SEND deficits as a result of additional DEL funding | 2029-30 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Income tax | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Income tax | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Income tax | not_expressible / construction_pending | 0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Strengthen existing charity tax rules from April 2026, to prevent abuse and ensure that only the intended tax relief is given to charities | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.423 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.438 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.322 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.393 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.277 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.337 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.217 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tackling tax non-compliance in umbrella companies by moving PAYE obligations to recruitment agencies or, where an agency is not present, end client businesses from April 2026 | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.269 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tariff Changes since Spring Budget 2024 | 2024-25 | Customs duty | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2025-26 | Customs duty | out_of_household_scope | -0.107 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2026-27 | Customs duty | out_of_household_scope | -0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2027-28 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff Changes since Spring Budget 2024 | 2029-30 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2025-26 | Income tax | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2026-27 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2027-28 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2028-29 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| The Starting Rate for Savings (SRS): Maintain the SRS at £5,000 for 2025-26 from 6 April 2025 | 2029-30 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.038 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.093 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.011 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.102 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.033 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.111 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2029-30 | Tobacco duty | not_expressible / construction_pending | 0.119 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco Duty: Introduce a tobacco duty escalator of RPI +2% for the Parliament; increase duty on hand rolling tobacco a further 10% (RPI+12%) for 2024-25 from 30 October 2024; and a separate one-off duty increase to maintain financial incentive to choose vaping over smoking from 1 October 2026 | 2029-30 | Vaping duty | not_expressible / construction_pending | 0.061 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.026 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.484 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.455 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.273 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.070 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Accelerate migration of Employment and Support Allowance claimants onto Universal Credit from September 2024 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.455 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Amending Severe Disability Premium transitional protection regulations | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.161 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Extend the £2,500 surplus earnings threshold for one year from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Van Benefit Charge: Uprate by CPI from 6 April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.010 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2029-30 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping Products Duty: Introduce a flat rate duty at £2.20/10ml from 1 October 2026 | 2029-30 | Vaping duty | not_expressible / construction_pending | 0.013 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.415 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.410 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.368 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2028-29 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.286 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: from 1 April 2025, freeze the lowest First Year Rate (FYR) paid by zero emission cars until 2029-30, increase FYRs for all other emission bands including hybrids and Internal Combustion Engine vehicles in 2025-26 | 2029-30 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.200 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2024-25 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2025-26 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Veterans: Extend employer NICs relief for hiring veterans for one year from 6 April 2025 | 2029-30 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2024-25 | Welfare inside cap | partial | 1.324 | 1.495 | 1.129 | same_sign_ratio_0.8_to_1.25 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.132 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2025-26 | Welfare inside cap | partial | 1.378 | 0.185 | 0.135 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.136 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2026-27 | Welfare inside cap | partial | 1.420 | 0.194 | 0.137 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2027-28 | Welfare inside cap | partial | 1.439 | 0.219 | 0.152 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2028-29 | Welfare inside cap | partial | 1.459 | 0.227 | 0.156 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.152 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Winter Fuel Payments: Target payments at recipients of Pension Credit and certain other means-tested benefits from winter 2024-25 | 2029-30 | Welfare inside cap | partial | 1.501 | 0.241 | 0.161 | same_sign_ratio_below_0.5 | constructed: The engine excludes Scotland; its qualifying-benefit list omits Universal Credit.; The certified 2025+ world includes the later £35,000 England/Wales income passport. Retaining that policy gives the remaining certified-world marginal savings, rather than the original 2024 announcement baseline. | + +## Construction caveats + +* `autumn_budget_2024__private_school_vat_20pct`: Authored against policyengine-uk 2.89.2: The certified private-school VAT lever remains zero, so set it to 20% from January2025. The formula multiplies imputed attending children by private_school_fees, rate and private_school_vat_basis. VAT refunds source rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp`: Authored against policyengine-uk 2.89.2: The pin still has the 3% surcharge scale, so the announcement is a forward 2pp increase to every marginal bracket. Government parameter processing samples 30 April and applies that value across each annual period; the October2024 onset is therefore absent from processed 2024 and present throughout processed 2025. Main-home rates and thresholds are retained. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_budget_2024__employer_nics_package`: Authored against policyengine-uk 2.89.2: Rate and weekly secondary-threshold reversal reuses the mode-2 construction. £175/week = £9,100/year; the current model's £96/week = £4,992/year. Employer-NI employee_incidence=1 at the pin changes wages holding employer cost fixed; indirect tax heads consequently move. This differs from the OBR's direct costing scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_budget_2024__capital_gains_main_rates_and_reliefs`: Authored against policyengine-uk 2.89.2: A literal pre-announcement main-rate reversal, not a repair of the certified world's delayed rate onset or gains composition. Receipt timing and realisations responses remain divergence axes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_budget_2024__winter_fuel_means_test`: Authored against policyengine-uk 2.89.2: Restore universal age-based eligibility by require_benefits=False. The executed reform world retains all later policy. Source Scottish block-grant rows are separately outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. + +## Prior diagnoses, established on policyengine-uk 2.89.2 and not re-verified on 2.125.1 + +These review observations describe the earlier engine. They are kept for investigation and are not findings about this run. + +* `autumn_budget_2024__capital_gains_main_rates_and_reliefs` — Construction scope; behavioural adjustment and head scope: The gains input pools asset types. Reversing all pooled gains to 10%/20% also lowers residential gains that were already taxed at 18%/24% before AB2024, overstating the announced main-rate tax gain. The pinned gains elasticity is zero and the OBR package has separate Income Tax and Stamp Duty heads. Certified CGT is £23.4bn versus £18.7bn in the reversal world in CY2025; the review does not establish that this baseline level is an engine defect. +* `autumn_budget_2024__employer_nics_package` — Construction and head scope; wage incidence: employee_incidence=1 holds employer cost fixed relative to the certified simulation baseline. The lower employer-NIC reversal therefore raises wages, making the announced Income Tax effect about −£8bn to −£9bn, versus OBR's roughly −£0.1bn to −£0.3bn direct head costing. CY2026 also has a −£1.26bn employee-NIC channel. This is the pinned wage-incidence construction, with its contribution to the PE–OBR difference unsized. +* `autumn_budget_2024__sdlt_additional_dwelling_surcharge_2pp` — PE model/data issue; behavioural adjustment and head scope: additional_residential_property_purchased multiplies the household's whole other-property stock by property_purchased, the all-property purchase flag. The audited flagged stock is £94.7bn; 2pp of that is about £1.9bn, consistent with the large PE effect. policyengine-uk#2238. Transactions behaviour, corporate purchasers and other stamp-tax interactions remain separate unsized scope terms. +* `autumn_budget_2024__winter_fuel_means_test` — Baseline vintage: From 2025 the pinned £35,000 income passport is an alternative eligibility route, so require_benefits=False reaches only households still excluded after that later reversal. This explains the narrower future-year construction. 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Government parameter processing samples 30 April and applies that value across each annual period, so the first higher processed year is 2025. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10693:1da8a26cb5da5422,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-220775363.10222325,-220775363.10222325,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10694:b087423fbee4bbe0,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10695:8120b5ffeae0a6ce,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10696:64b384945757da55,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10697:411f74de415153fe,autumn_statement_2023__alcohol_duty_freeze_rates_until_1_august_2024_fdd1da8b,Alcohol duty: freeze rates until 1 August 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21761:dcefd0c683978c7b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21767:706ccd83050a7296,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21762:a45da2b75086a347,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-27262979.1183803,-27262979.1183803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21768:285effd444d279dd,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2423172.57483181,-2423172.57483181,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21763:f3d4d719c28bc14b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-27985472.8957716,-27985472.8957716,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21769:ead6967e0874fe6c,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2487388.85505779,-2487388.85505779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21764:7343f6fcfffd77ec,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-28711446.4095902,-28711446.4095902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21770:993907bc42011de6,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2551914.41923407,-2551914.41923407,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21765:3cf68024bdc3265b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29518668.2218562,-29518668.2218562,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21771:e8afdda56d1a2c5b,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2623661.4483755203,-2623661.4483755203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21766:c9356a6cb53b890e,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30381305.2144632,-30381305.2144632,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21772:37db79cd5761078c,autumn_statement_2023__apprenticeship_growth_sector_pilot_58378d0d,Apprenticeship Growth Sector Pilot,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-2700333.85799899,-2700333.85799899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22133:36c617d3d2a1d053,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,111661919.16466679,111661919.16466679,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22139:0392de33787c451c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,600000.0000000001,600000.0000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22134:7de32fd94ad02ba8,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,109828392.05839624,109828392.05839624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22140:b11eeeb3aa5cc07a,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,77858783.29470427,77858783.29470427,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22135:f8cfd3a51d3ba5cb,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22141:4210524036cb9452,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22136:18d0f8669ddd3c10,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22142:61a58e5b6ad9c957,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22137:afda93bb51d90a5c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22143:72ec009054bcb5b1,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22138:4d0735cbd3dc9a3c,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22144:1b9160ddabc8fcfc,autumn_statement_2023__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10638:586b0d6bc4e354d9,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10644:4bbe46914e9310af,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,60000000.0,60000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10650:c9697352ddf57942,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21719:9a72f10c0138edb9,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21713:29ec9b641ade1601,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-16357787.471028188,-16357787.471028188,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21707:81280e0cdc384f57,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1453903.5448990853,-1453903.5448990853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10639:4e7ce37cc5775745,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-2377206000.0,-2377206000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10645:81155dd8aa389ba5,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,190000000.0,190000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10651:718f8dd958569fb3,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21720:561edccd49e46e30,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,1473868000.0,1473868000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21714:47b4790f637658e1,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1705408787.471028,-1705408787.471028,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21708:bf95597a5f69c59e,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-231868903.54489908,-231868903.54489908,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10640:d2c7aa0ef48e785f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10646:a7b6b13681de8f3f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10652:6a1769cb22b1394e,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,49988000.0,49988000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21721:7b0901e143a05c84,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21715:cdee92d930b4e166,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,688000.0,688000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21709:a2bafa2e8b55666d,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2445000.0,2445000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10641:6b23ccdac554c66b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10647:ce9df2c0e66bfbb4,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10653:02679a0f4c4180a4,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-14282000.0,-14282000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21722:2d6b0454ecc3cea3,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21716:272b82fd8d33e3a6,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-196000.0,-196000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21710:36fed24ef1d594ac,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-700000.0,-700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10642:111479ac54ab8bdd,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10648:88f3b5d2e86b0f76,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10654:61d2a765ccee43b0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21723:a3ed912961b44d8f,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21717:07a74bbedb6fe64b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21711:62cf6d7120b3afb0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10643:16c75b5e8a013c60,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10649:8419333a205befc6,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10655:6667696194255e3b,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21724:acca88bdaea75f83,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21718:7a22404cc9d80381,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21712:3c45ecacc33255b0,autumn_statement_2023__business_rates_75_relief_for_retail_hospitality_and_leisure_sectors_in_2024_25_up_to_110_000_cash_cap_b48b2cd6,"Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10656:ee4a5b9a8661a085,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10662:a29fcb902ac63094,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10668:77be7c2ae3061cd9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21737:e693a79cca6e1a00,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21731:059b00485a59da76,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21725:a2874ca96e9592d9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10657:a99f32e79624c80b,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-325464000.0,-325464000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10663:3e58535a77a9b318,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,55000000.0,55000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10669:dfb1d2f73c8c028f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21738:b346da8d19f22f9f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,201788000.0,201788000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21732:65e1aaf5ef5f7d9c,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-231249000.00000003,-231249000.00000003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21726:3652e64093ae87ce,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-31546000.0,-31546000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10658:930f9958437c2028,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-356682000.0,-356682000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10664:b55e1dff72c3eea5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,65000000.0,65000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10670:d9d27cfc9fa6bd26,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3422000.0,3422000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21739:a1d6e537c5b4228d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,192608000.0,192608000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21733:566c6fa37e4cb337,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-224847000.0,-224847000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21727:5b1dca26af65d0f1,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-34405000.0,-34405000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10659:361f756aeb5381f5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-404715000.0,-404715000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10665:58797270a3aa9663,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10671:1235030a67617e1f,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,2772000.0,2772000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21740:069d68d17c849c6d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,218546000.0,218546000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21734:3caa21f486f154b7,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-255142999.99999997,-255142999.99999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21728:3ac2ac9a908ee727,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-39092000.0,-39092000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10660:16b528fcf799d623,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-405120000.0,-405120000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10666:cdab1ba969454a18,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10672:f00ad812604577db,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,3178000.0,3178000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21741:7c8921f8f7602ac5,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,218765000.0,218765000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21735:a81169e8b6872a52,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-255392000.0,-255392000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21729:e49c96600fb09609,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-39111000.00000001,-39111000.00000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10661:6ba1a62e169bfa95,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-405525000.0,-405525000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10667:353d26620c31260c,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,71000000.0,71000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10673:0324c698c673e08d,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,3034000.0,3034000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21742:97b46b666533a4d9,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,218984000.0,218984000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21736:a1b2f5a77abd8166,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-255650000.0,-255650000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21730:13633d510332d3c8,autumn_statement_2023__business_rates_freeze_the_small_business_multiplier_in_2024_25_9abb37a3,Business Rates: freeze the small business multiplier in 2024-25,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-39156000.0,-39156000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10632:68fa4029495699ba,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2023-24,2023,Bank surcharge,Tax Measures (Policy measures database),2023-24,570161.005932782,570161.005932782,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10626:ed0ad741f88fa845,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,278084906.6861938,278084906.6861938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10633:0d95768fc451cc30,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2024-25,2024,Bank surcharge,Tax Measures (Policy measures database),2024-25,1364398.557218222,1364398.557218222,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10627:3a08c3322faebc6b,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,714616493.8905602,714616493.8905602,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10634:8b4ec86ed3603cad,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2025-26,2025,Bank surcharge,Tax Measures (Policy measures database),2025-26,-1397357.757172501,-1397357.757172501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10628:765333ed6534b0ea,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-1435562732.479079,-1435562732.479079,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10635:22092c5401942f54,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2026-27,2026,Bank surcharge,Tax Measures (Policy measures database),2026-27,-13398900.230173815,-13398900.230173815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10629:edee2a812857af74,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-7532564359.927657,-7532564359.927657,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10636:9682b86b71ab4b65,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2027-28,2027,Bank surcharge,Tax Measures (Policy measures database),2027-28,-20093807.829201795,-20093807.829201795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10630:c850c992d139ba96,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-10694452307.679869,-10694452307.679869,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10637:d9af21d86bdcef09,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2028-29,2028,Bank surcharge,Tax Measures (Policy measures database),2028-29,-20718110.903580938,-20718110.903580938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10631:369acd83fb46ae14,autumn_statement_2023__capital_allowances_permanent_full_expensing_from_2026_27_e7b70563,Capital allowances: permanent full expensing from 2026-27,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-10913053901.290804,-10913053901.290804,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10896:da2464351cb37e1d,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,2581978.81404089,2581978.81404089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10897:8487d3b06a2f3c13,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,10326563.75619877,10326563.75619877,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10898:35b2ce50c9c86477,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,10597858.473693196,10597858.473693196,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10899:d263d5fbf102419b,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,10880678.78253075,10880678.78253075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10900:689b85d8a64e064d,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,11180240.531764721,11180240.531764721,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10901:c6f2b8e9cb6915f1,autumn_statement_2023__clarifying_structural_assets_for_life_insurance_companies_regulations_applying_from_1_january_2024_f9ab7cec,Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,11488879.613078976,11488879.613078976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10560:3a6d16cff489f44c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10554:cd921be12b9ab588,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-6674568.386371075,-6674568.386371075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10542:89ab4668e579ad56,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,84329399.55198449,84329399.55198449,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10548:f2f563200611f223,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2338950645.5608416,-2338950645.5608416,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21467:50ff3ce409415888,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,427379.17741826555,427379.17741826555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21473:ab05b76b7f2d2bb3,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,6050941.286489317,6050941.286489317,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21461:f9e31391303b473d,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,25591867.351959452,25591867.351959452,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10561:0142012d49059613,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10555:6e52d779b70c2afe,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-102403287.04797442,-102403287.04797442,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10543:a1f1338aee24ceda,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,369032563.99687773,369032563.99687773,0.0,-369032563.99687773,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-369032563.99687773,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10549:7322b894d39fa3ec,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9128907735.336323,-9128907735.336323,-10762004266.457272,-1633096531.1209488,1.1788928728898784,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1633096531.1209488,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21468:3a8f7c4777a80257,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2018015.4325961594,2018015.4325961594,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21474:9cbc966cf0e74bd1,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,26548204.209517945,26548204.209517945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21462:c775903b43caf723,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,116325864.29395293,116325864.29395293,243225410.3999939,126899546.10604097,2.090897083604456,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json,f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",126899546.10604097,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10562:c587a7ea3d698161,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10556:7fa8864402f56971,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-274945169.9796506,-274945169.9796506,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10544:79169e2dc0d81851,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,606767032.7839051,606767032.7839051,0.0,-606767032.7839051,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-606767032.7839051,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10550:68081ae97974ee1e,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9182264794.75723,-9182264794.75723,-11458770098.15105,-2276505303.39382,1.2479241618792816,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2276505303.39382,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21469:e585cb5a7bf7268c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4219502.741366684,4219502.741366684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21475:d7a921363b549d4a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,44796300.3371725,44796300.3371725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21463:fd9bc11d19465ecb,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,152733252.59708387,152733252.59708387,268358954.06321716,115625701.4661333,1.7570434041050529,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json,62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",115625701.4661333,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10563:81781f08d44304b1,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10557:93c084b7621cd9ac,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-410015038.5887736,-410015038.5887736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10545:18a361a4f818b0b8,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,684430484.3659679,684430484.3659679,0.0,-684430484.3659679,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-684430484.3659679,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10551:67fe35e4947b995a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9343022622.888573,-9343022622.888573,-11919342682.884724,-2576320059.996151,1.2757480275906292,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2576320059.996151,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21470:a374a68995990feb,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,5651180.102607832,5651180.102607832,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21476:68e76146f1165518,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,57144853.40665652,57144853.40665652,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21464:190052623cdf04c0,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171410663.03096536,171410663.03096536,274884755.3353424,103474092.30437705,1.6036619337134497,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json,91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",103474092.30437705,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10564:2063a39157d32288,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10558:b4986d812dc5a6a2,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-522423182.3558507,-522423182.3558507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10546:fa5fffec2b5956c5,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,784710852.2952693,784710852.2952693,0.0,-784710852.2952693,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-784710852.2952693,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10552:16a41c96f88267ae,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9564167485.439438,-9564167485.439438,-12255153215.674099,-2690985730.234661,1.2813612093610278,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2690985730.234661,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21471:b097d213678c2035,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6908418.202002009,6908418.202002009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21477:948ae569eb8d4a91,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,68627276.01524708,68627276.01524708,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21465:6ea19652f3e3ea6b,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,170116390.2381247,170116390.2381247,282377568.5032654,112261178.26514068,1.6599080671062927,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json,e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",112261178.26514068,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10565:b5bfc5a7ff82833c,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10559:25df56e9c429d3de,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-622482777.6002628,-622482777.6002628,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10547:ac4c90edc3f68a4a,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,870756822.6676524,870756822.6676524,0.0,-870756822.6676524,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-870756822.6676524,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10553:39c2cf71f48d4440,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-9840040167.551245,-9840040167.551245,-12566120843.419342,-2726080675.8680973,1.2770395881977887,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2726080675.8680973,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21472:b09d4425f46fcb57,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,7996365.527369115,7996365.527369115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21478:88af641dd7a06883,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,78361107.60494722,78361107.60494722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21466:43674024394e1bc0,autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p,National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,180120937.94196734,180120937.94196734,308429755.78274536,128308817.84077802,1.7123481551163002,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json,d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",128308817.84077802,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10608:8d76207d856fc00c,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10602:10fba5ede62ec9a5,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10590:9fb656d369cf6c02,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10596:482eac698ab9c181,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21503:210e9e8bada76134,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21509:c5123f714ee54ff9,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21497:197a81ed0459bc7d,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10609:0bf03e9f919bfbae,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10603:f988dfb34cc38104,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-36776850.44972875,-36776850.44972875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10591:06c2501422284995,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10597:37b420855b7005a0,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-348669309.17433286,-348669309.17433286,-420050291.76609135,-71380982.59175849,1.2047240199052576,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-71380982.59175849,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21504:11aac6da7a06d654,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21510:f7365b6a93fbe4c8,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21498:3fa4108a7eac0a15,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,4097382.253023544,4097382.253023544,38436598.69606018,34339216.44303664,9.380769555414805,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json,a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",34339216.44303664,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10610:e82a65922591db12,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10604:2e41723e31096d04,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-120277089.33685336,-120277089.33685336,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10592:e5c257a04708cde7,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,1701838.270432405,1701838.270432405,0.0,-1701838.270432405,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1701838.270432405,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10598:28f9366b82391330,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-350102319.5871488,-350102319.5871488,-434568693.08012676,-84466373.49297798,1.2412619647667096,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-84466373.49297798,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21505:374cb2da46d104d4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-59309.51934322535,-59309.51934322535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21511:69ca865721717cf1,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-112111.41483992286,-112111.41483992286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21499:909bf2ab3554e230,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,5374644.901458091,5374644.901458091,37897337.34098816,32522692.439530067,7.05113324430177,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json,c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",32522692.439530067,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10611:c9463e33b6dd399f,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10605:e8520c5b5437234d,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-186661694.94794962,-186661694.94794962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10593:f37c77d805ce9401,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,141921087.68720073,141921087.68720073,0.0,-141921087.68720073,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-141921087.68720073,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10599:0cdd3c6417e28a14,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-358399850.0876191,-358399850.0876191,-444082825.161225,-85682975.0736059,1.239070900985753,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-85682975.0736059,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21506:b8ab58b536a1ad7f,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1511118.689659208,1511118.689659208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21512:54f73d621c17378e,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,13448321.248614388,13448321.248614388,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21500:3cd35347ee5fc266,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6093086.0845173085,6093086.0845173085,36259219.49543762,30166133.410920314,5.950879241239222,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json,00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",30166133.410920314,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10612:6f1e9a3bd0d656c3,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10606:464a49f34a9b5964,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-242068400.86703146,-242068400.86703146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10594:eac703aa1cd0c605,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,206481578.21251217,206481578.21251217,0.0,-206481578.21251217,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-206481578.21251217,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10600:d0828a5bfb537ca4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-368703205.37524307,-368703205.37524307,-461693629.36588734,-92990423.99064428,1.2522094265386285,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-92990423.99064428,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21507:2c2538b49423c207,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,2238872.256787487,2238872.256787487,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21513:7aa3f5c32491b748,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,20144606.500244483,20144606.500244483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21501:53e1c92d4a4f4e96,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,6154373.680937649,6154373.680937649,40522131.464538574,34367757.78360093,6.584281937583749,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json,b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",34367757.78360093,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10613:3cfca8cfa0228665,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10607:8dbf84f23026cba0,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-290645711.2809461,-290645711.2809461,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10595:d9bbeb74fa78d25e,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,261654511.53642154,261654511.53642154,0.0,-261654511.53642154,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-261654511.53642154,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10601:756ded1466aa84b3,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-378862321.47441095,-378862321.47441095,-477565213.84903,-98702892.37461907,1.2605244353423666,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-98702892.37461907,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21508:243bee3203cd1327,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2838759.920443839,2838759.920443839,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21514:95c9fc186b0b36f4,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,25848426.991564553,25848426.991564553,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:21502:1ea7fa7e0cfb40da,autumn_statement_2023__class_2_self_employed_nics_abolition,National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,6726701.429016321,6726701.429016321,41196786.21116638,34470084.78215006,6.124366696797303,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.","Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent."",""Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json,c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",34470084.78215006,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; Class 2/Class 4 cap interaction"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +autumn_statement_2023,obr_pmd_nov2025:10584:443a5169e8191f85,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10578:668526d85d747acc,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10566:0e8d21e52f88eb57,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10572:2ff1949c7ce7acb3,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21485:54e4e7eb67239171,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21491:d64de9edd1439a8e,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21479:4eea71bff070729b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10585:3790ea3f7e719e01,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10579:4207dfbb96bff4bd,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-25909088.275747422,-25909088.275747422,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10567:9abce81401b2c5e2,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,9cd244681c3a28b1e8c0b6a58f0830cc4da487d1553e81c13556e6a28f667f53,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10573:22a57b73322dcf42,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-325287329.3486657,-325287329.3486657,-304847404.909502,20439924.439163685,0.9371634779624178,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,9cd244681c3a28b1e8c0b6a58f0830cc4da487d1553e81c13556e6a28f667f53,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",20439924.439163685,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21486:6fefba1046222770,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21492:2331bd8e954b19b9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21480:4e24d4d5f036370a,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,4097382.253023544,4097382.253023544,18054348.874572754,13956966.62154921,4.406313045664723,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2024.json,9cd244681c3a28b1e8c0b6a58f0830cc4da487d1553e81c13556e6a28f667f53,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",13956966.62154921,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10586:bec769ce8acdb975,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10580:3a44cba01461f1ab,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-84800677.80168663,-84800677.80168663,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10568:d8e11163b163dc62,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,18938404.95333278,18938404.95333278,0.0,-18938404.95333278,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,8b2e20fb5be5de219b87fd9f6796c942d28d9786511b4eed82a3177ac9b4c98d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-18938404.95333278,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10574:46d6b72964d38975,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-323500840.3277954,-323500840.3277954,-310608281.4321785,12892558.895616889,0.960146752995902,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,8b2e20fb5be5de219b87fd9f6796c942d28d9786511b4eed82a3177ac9b4c98d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",12892558.895616889,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21487:6667d528cfbcc389,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,73189.68561434674,73189.68561434674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21493:6c678a2f414c3792,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,1365476.1413958245,1365476.1413958245,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21481:2b2973b0ac23d6e9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,5374644.901458091,5374644.901458091,20150498.635040283,14775853.733582191,3.749177667453647,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2025.json,8b2e20fb5be5de219b87fd9f6796c942d28d9786511b4eed82a3177ac9b4c98d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",14775853.733582191,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10587:5f3c7d488533b903,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10581:97f735b5b05863e9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-132183902.09964179,-132183902.09964179,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10569:9c1e6218a8238dfd,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,114311565.9459352,114311565.9459352,0.0,-114311565.9459352,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,30ec4f136a6fdbc39561f5fec015daa6c7a9b76fbcfb380dd6c8724a2f855c05,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-114311565.9459352,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10575:e617707f9625fbba,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-330136761.76593643,-330136761.76593643,-327240152.4824624,2896609.283474028,0.9912260323025531,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,30ec4f136a6fdbc39561f5fec015daa6c7a9b76fbcfb380dd6c8724a2f855c05,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",2896609.283474028,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21488:9444f449b920b74b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1161436.1788518343,1161436.1788518343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21494:c20e55b607e6fc79,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,10641728.499036483,10641728.499036483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21482:753c71d52bde5307,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6093086.0845173085,6093086.0845173085,21426699.796661377,15333613.71214407,3.516559506865853,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2026.json,30ec4f136a6fdbc39561f5fec015daa6c7a9b76fbcfb380dd6c8724a2f855c05,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",15333613.71214407,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10588:d3ebd197a534d4d4,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10582:7799d90753f7ec23,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-172853703.759522,-172853703.759522,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10570:382153d580cbbacf,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,161066388.11701736,161066388.11701736,0.0,-161066388.11701736,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,7f3b2c92e4bee9388de33a32f5e7fc9d541e2e414f162cef10d0baabeec7da7f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-161066388.11701736,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10576:033898ebb4865f78,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-342477170.52714354,-342477170.52714354,-347608996.1781697,-5131825.651026189,1.0149844313509342,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,7f3b2c92e4bee9388de33a32f5e7fc9d541e2e414f162cef10d0baabeec7da7f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-5131825.651026189,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21489:e467d4010f8ef77b,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1687873.1027686752,1687873.1027686752,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21495:ee2885d02bcd90f9,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,15489844.654947326,15489844.654947326,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21483:8913a74a278eaeb2,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,6154373.680937649,6154373.680937649,22845183.147598267,16690809.466660619,3.7120240550810513,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2027.json,7f3b2c92e4bee9388de33a32f5e7fc9d541e2e414f162cef10d0baabeec7da7f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",16690809.466660619,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10589:6abb82ca2883b6cc,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,source head 'Capital gains tax' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10583:57bf357507c74a9e,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-209372601.5320898,-209372601.5320898,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10571:1975fbed36dbf276,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,202840748.05001307,202840748.05001307,0.0,-202840748.05001307,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,b3ca97d58d8ce736846a98420952abd97438f840dc82c98e45d40d290222a2c5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-202840748.05001307,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10577:55cd081c955ca847,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-363062478.6602123,-363062478.6602123,-368022130.5280266,-4959651.867814302,1.0136606015750143,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,b3ca97d58d8ce736846a98420952abd97438f840dc82c98e45d40d290222a2c5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-4959651.867814302,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21490:d49920340fa63e2f,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2141215.405165739,2141215.405165739,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21496:ed49cb1a1b266067,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,19787083.761844486,19787083.761844486,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21484:a26658ab9b55efac,autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p,National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,6726701.429016321,6726701.429016321,24249758.226638794,17523056.797622472,3.6049999368241554,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p_2028.json,b3ca97d58d8ce736846a98420952abd97438f840dc82c98e45d40d290222a2c5,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",17523056.797622472,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:10686:6fc31e0607836f3c,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10687:ec6ee8a39d38332a,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10688:be6848d845f570c3,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,922013.8610278099,922013.8610278099,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10689:dae1396680eb99de,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10690:a06f3abd184d6c3b,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-295081483.93761265,-295081483.93761265,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10691:07fe3560d0618866,autumn_statement_2023__climate_change_agreement_cca_introduce_6_year_scheme_from_1_january_2025_31_december_2030_b7919dda,Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-332420074.24418,-332420074.24418,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10698:c19f52191252ecc7,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10699:c50bb33fa0de35e3,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10700:497940c608b479b8,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-38251429.435390264,-38251429.435390264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10701:0975e6e99fe8c11e,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-39472169.88923901,-39472169.88923901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10702:7b10b57e7609a713,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,-44852714.57462727,-44852714.57462727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10703:647ac94ecb5c9f77,autumn_statement_2023__climate_change_levy_freeze_main_and_reduced_rates_for_one_year_from_april_2025_6b9fc7ae,Climate Change Levy: freeze main and reduced rates for one year from April 2025,out_of_household_scope,,business_tax,2028-29,2028,Climate change levy,Tax Measures (Policy measures database),2028-29,-50791108.10679867,-50791108.10679867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10794:92530aea41a9f0e3,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10795:68f723ab6a25d505,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,51716491.450441755,51716491.450441755,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10796:fb85d7d733bec023,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,96026060.62446189,96026060.62446189,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10797:6e99e1be6f988469,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,76117139.10119708,76117139.10119708,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10798:50dabe122acccc06,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,58789919.85381321,58789919.85381321,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10799:3cbfb842b982cde8,autumn_statement_2023__construction_industry_scheme_cis_reform_reforms_to_the_gross_payment_status_test_5eefb247,Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,42379195.770538256,42379195.770538256,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21983:3116d8073a5482ac,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-131098.68652288945,-131098.68652288945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21977:7b6df483f074d661,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21984:e06149144904640f,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-1240539.7684548914,-1240539.7684548914,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21978:1fe1e929c3d5bd2f,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2100000.0,-2100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21985:852119e4154d215a,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-3971471.8410830214,-3971471.8410830214,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21979:65078e1fa9b286fe,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2155651.9126517097,-2155651.9126517097,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21986:e4cf37922ef61259,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-6036227.6062026145,-6036227.6062026145,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21980:543aec15c5efc7e2,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2211571.86081289,-2211571.86081289,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21987:88e25ca84dec14ae,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-7890974.352440256,-7890974.352440256,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21981:98388dfd3e0e4f52,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-2273750.16489323,-2273750.16489323,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21988:c4566fe88f1dbb03,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-8245392.723901385,-8245392.723901385,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21982:8524608138471ebf,autumn_statement_2023__creative_industries_tax_relief_extend_the_5_uplift_for_animated_tv_to_animated_films_from_1_january_2024_f2d0f05f,Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-2340196.96355778,-2340196.96355778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10830:6a2fe044e9336407,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2023-24,2023,Landfill tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10836:aa4881514271bcc2,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2023-24,2023,Plastic packaging tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10831:5ff5ef20ebe1c8a2,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2024-25,2024,Landfill tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10837:90e4732ef65367aa,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2024-25,2024,Plastic packaging tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10832:63371bc4ca37a6e7,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2025-26,2025,Landfill tax,Tax Measures (Policy measures database),2025-26,-1048839.4934008056,-1048839.4934008056,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10838:5618bb17d0aad08d,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2025-26,2025,Plastic packaging tax,Tax Measures (Policy measures database),2025-26,-3429378.874061797,-3429378.874061797,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10833:c2be09d874cbd99b,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2026-27,2026,Landfill tax,Tax Measures (Policy measures database),2026-27,-2467809.957489976,-2467809.957489976,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10839:4e53dd7e8c1b566d,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2026-27,2026,Plastic packaging tax,Tax Measures (Policy measures database),2026-27,-7791674.40177082,-7791674.40177082,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10834:fe539bca8b60f068,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2027-28,2027,Landfill tax,Tax Measures (Policy measures database),2027-28,-3095141.613808778,-3095141.613808778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10840:298968ee16b99822,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2027-28,2027,Plastic packaging tax,Tax Measures (Policy measures database),2027-28,-12658912.00003125,-12658912.00003125,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10835:049f23f05e3389b9,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,out_of_household_scope,,other,2028-29,2028,Landfill tax,Tax Measures (Policy measures database),2028-29,-4169088.4670207994,-4169088.4670207994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10841:ab0e428d4fbc26cd,autumn_statement_2023__defra_deposit_return_scheme_extended_producer_responsibility_policy_8d579f18,Defra: Deposit Return Scheme & Extended Producer Responsibility policy,not_expressible,construction_pending,other,2028-29,2028,Plastic packaging tax,Tax Measures (Policy measures database),2028-29,-15749859.008982668,-15749859.008982668,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22115:83080d36ad8e851b,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22121:1b6ccf67058a2c4e,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22116:d72e81a37c9f6eff,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-177741810.4201876,-177741810.4201876,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22122:5f916253cd949af4,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,178655603.97381994,178655603.97381994,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22117:87b71bf1ba59731f,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-180611723.48747522,-180611723.48747522,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22123:a8e4872e61dea926,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,181977029.97543582,181977029.97543582,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22118:198959dcd943ef46,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-181511203.15314725,-181511203.15314725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22124:2a8235882d978e7a,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,183041188.38989046,183041188.38989046,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22119:6613dc8915042342,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-180262376.72059685,-180262376.72059685,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22125:af0e6e1a5b316db3,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,181663315.6251165,181663315.6251165,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22120:491f6dd3fbc8403e,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,out_of_household_scope,,winter_fuel_payment,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-180862817.34777454,-180862817.34777454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22126:f479f578121c9c02,autumn_statement_2023__devolution_of_winter_fuel_payments_to_scotland_e82c70ca,Devolution of winter fuel payments to Scotland,not_expressible,construction_pending,winter_fuel_payment,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,182500655.4023755,182500655.4023755,,,,not_available,not_computed,"Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.","Authored against policyengine-uk 2.89.2: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Historical means-tested Winter Fuel eligibility interacts with the later \u00a335,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21683:444e9a2c5ad43bac,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21689:b362452c35ce5143,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21695:6d099239b2f9c472,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21701:69056a75d4ad3bdb,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21684:c2edc71475e892e7,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5142575.216714531,-5142575.216714531,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21690:03b8684f94f4c048,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21696:b818711bd651d00f,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21702:83b585bb7a58fad4,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21685:cc465685d886644a,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-15427725.650143595,-15427725.650143595,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21691:b118944df29a404e,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21697:117e307154b17379,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,16778259.999999996,16778259.999999996,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21703:c4f84a3e3eb1f3a2,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,1370000.0,1370000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21686:ac4270206d88ecbb,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-33940996.430315904,-33940996.430315904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21692:46527151a5fd3716,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21698:b33e46c97a8a4e80,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,67161750.0,67161750.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21704:e02d2a6d8ef5911e,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,5700000.0,5700000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21687:109a943f28e64ac4,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-105937049.46431936,-105937049.46431936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21693:ee36ae94f21d4268,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21699:e7fb32b0d761ee58,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,208158609.99999997,208158609.99999997,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21705:dc6dd2b0f7551a3c,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,18860000.0,18860000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21688:ba12d6283f3893e9,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-81252688.4240896,-81252688.4240896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21694:4e119fb4dfb3fa87,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21700:96f219e004ffaed2,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,267690680.0,267690680.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21706:c2a99dffc0a56c73,autumn_statement_2023__dwp_new_powers_to_tackle_fraud_and_error_c5ff48f7,DWP: new powers to tackle fraud and error,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,30040000.0,30040000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10680:d64ee491955e099e,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2023-24,2023,Electricity generators levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10681:32d106aa32b9b5b3,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2024-25,2024,Electricity generators levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10682:50599e4474a1615f,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2025-26,2025,Electricity generators levy,Tax Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10683:d453f2020eb22a9b,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2026-27,2026,Electricity generators levy,Tax Measures (Policy measures database),2026-27,-39000000.0,-39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10684:405937b3ff1a1a63,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2027-28,2027,Electricity generators levy,Tax Measures (Policy measures database),2027-28,-83000000.0,-83000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10685:2c54274ea1babd8d,autumn_statement_2023__electricity_generator_levy_new_investment_exemption_c9c38eca,Electricity Generator Levy: new investment exemption,out_of_household_scope,,business_tax,2028-29,2028,Electricity generators levy,Tax Measures (Policy measures database),2028-29,-19000000.0,-19000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10614:4106ade1c39c9fb3,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10615:53fe4ec8e7fba251,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-6000000.0,-6000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10616:412a77bc93f8f6ac,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10617:ee2f5a6799024c37,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10618:8f0fe143d38c89fb,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10619:b3619a11edbc517b,autumn_statement_2023__employer_nics_extend_relief_for_employers_of_veterans_for_one_year_from_april_2024_bad7aa9d,Employer NICs: extend relief for employers of veterans for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21749:9e435a29621d611c,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21755:30779d8a10c17a6d,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21750:cb5947d0e6a7b278,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21756:f8d58ae94322a633,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21751:4365ae78594b7b3d,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-8287945.651987609,-8287945.651987609,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21757:043a0caf630b9297,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-736644.46274887,-736644.46274887,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21752:6db4976a6b057bc5,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21758:84ada045f9eb5e30,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21753:90a7350210fe7443,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21759:16924f4aed2a8774,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21754:852caa76ccad2d56,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21760:4ea0be9065e88f99,autumn_statement_2023__expanding_made_smarter_adoption_programme_supporting_manufacturing_smes_022efb01,Expanding Made Smarter Adoption programme: supporting manufacturing SMEs,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21797:ac79a5846114ec89,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21785:468ed6086a020639,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21791:f45d3f4eded80006,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21803:aedafcdfc7b88f24,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21798:4cdfb954ac342111,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21786:88bbb1a996c0b09c,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21792:961ea66c5a6474bd,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21804:f60cc8ce0999abcf,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21799:aa833880188a0797,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-707867000.0,-707867000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21787:8222c13fbd6fc78c,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,534573310.02546746,534573310.02546746,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21793:9d1c89fd9fefa388,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21805:6f39513685e89b52,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-15873040.414887251,-15873040.414887251,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21800:fb92562f4009343f,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-716354000.0,-716354000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21788:e95833a389b57cd9,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,539208590.2615604,539208590.2615604,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21794:5270b06f7e4aa641,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21806:9bfb682d0042e573,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-16304268.20630434,-16304268.20630434,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21801:6219843b81ba1357,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-723670000.0,-723670000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21789:4703f44226811afc,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,543246483.5783042,543246483.5783042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21795:e7f66075170d21ed,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21807:2bea47a066615842,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16684512.446746936,-16684512.446746936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21802:e3d21a5cd50e0a7e,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-732562000.0,-732562000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21790:174dc0fbb2c842e6,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,548222423.1836778,548222423.1836778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21796:1e19a368ac9c9ce3,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,35707000.0,35707000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21808:144041707b936c56,autumn_statement_2023__extending_100_business_rates_retention_for_greater_manchester_and_west_midlands_mayoral_combined_authorities_99fc69eb,Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-17121458.92544061,-17121458.92544061,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21617:1a176b7a0cb6e8bd,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21623:af361f0cd908faee,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21618:32cbf779b346b1db,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-10905191.647352125,-10905191.647352125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21624:1e9c39374af370cb,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-969269.029932723,-969269.029932723,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21619:9f33e45915a8b424,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-15267268.306292977,-15267268.306292977,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21625:eb450289210add24,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1356976.64190581,-1356976.64190581,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21620:de265b0d4d67321f,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21626:c490c2ef03476ccc,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21621:c8ca44e7872795a7,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21627:6b82e043d7731001,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21622:3eff25b89622c7dd,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21628:e25a83d5111ec511,autumn_statement_2023__fit_note_reform_trial_6d1d28ac,Fit Note Reform trial,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10722:c96a2cb3336af68b,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2023-24,2023,Betting,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10723:2327097846f24a5d,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,3135382.531012084,3135382.531012084,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10724:0f500c9f93057ab6,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,3218674.9719788567,3218674.9719788567,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10725:410acfbeca6050a6,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,3301670.2208871325,3301670.2208871325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10726:f6af12231260be25,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,3405576.6682197372,3405576.6682197372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10727:06b5fd515d865fb0,autumn_statement_2023__gaming_duty_maintain_bands_for_one_year_from_april_2024_9f39623a,Gaming duty: maintain bands for one year from April 2024,out_of_household_scope,,business_tax,2028-29,2028,Betting,Tax Measures (Policy measures database),2028-29,3516737.130294871,3516737.130294871,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10716:bcf7b9f433e5fe81,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2023-24,2023,Other tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10710:29c7f994d84bca12,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2023-24,2023,Vehicle excise duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10717:956c4678f675d184,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2024-25,2024,Other tax,Tax Measures (Policy measures database),2024-25,-7450304.179175873,-7450304.179175873,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10711:299137539291ac1a,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,-12727930.465234749,-12727930.465234749,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10718:2f3bb0a4b5552b9a,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2025-26,2025,Other tax,Tax Measures (Policy measures database),2025-26,-7689916.368813669,-7689916.368813669,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10712:7141008b1da17def,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,-13096097.857001951,-13096097.857001951,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10719:042a10cc021ae74f,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2026-27,2026,Other tax,Tax Measures (Policy measures database),2026-27,-7933279.498449963,-7933279.498449963,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10713:6e08b67dab0e39b7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,-13470300.826045787,-13470300.826045787,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10720:f1ad64d951ce4bd7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2027-28,2027,Other tax,Tax Measures (Policy measures database),2027-28,-8212674.045403957,-8212674.045403957,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10714:8553060698f6c6f7,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,-13848044.926407965,-13848044.926407965,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10721:b09692f39b2657f9,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2028-29,2028,Other tax,Tax Measures (Policy measures database),2028-29,-8508104.912300525,-8508104.912300525,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10715:6fbe54aea0cbb54d,autumn_statement_2023__hgv_levy_and_vehicle_excise_duty_for_hgvs_freeze_rates_in_2024_25_e1414a69,HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25,not_expressible,model_or_data_gap,transport,2028-29,2028,Vehicle excise duty,Tax Measures (Policy measures database),2028-29,-14348374.79306043,-14348374.79306043,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10812:e9d809898417ae3f,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,78899695.05959927,78899695.05959927,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10818:07c10f27ef98e242,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10800:a2ee037ed5eab722,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21929:635de5082559ebfe,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21935:42a857c2a96b5d8b,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21941:87afa7ddcd5bc285,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10806:0f4f17d1487fd4c9,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,14441217.936565498,14441217.936565498,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10813:7e77608cb795b18d,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,145134727.9774349,145134727.9774349,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10819:d51fe26fd8a85d98,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,161585662.12098435,161585662.12098435,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10801:a69e279b2136f3a3,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,104871762.8994054,104871762.8994054,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21930:b60becf26e1fa526,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-13482688.218866915,-13482688.218866915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21936:7bfa55f148a99661,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-742000.0,-742000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21942:5277eb008e217bce,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,10767718.715748465,10767718.715748465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10807:479eec5bfddb5d41,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,108434453.59170106,108434453.59170106,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10814:3c7c680d2e3c8059,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,140049516.4296513,140049516.4296513,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10820:30fdd1ce479eaca9,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,412930846.45489925,412930846.45489925,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10802:10f329150e7a7048,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,269523259.77356035,269523259.77356035,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21931:c7ad901950f680aa,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-23562668.451300886,-23562668.451300886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21937:c0dcf3aa091d0211,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-2840000.0,-2840000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21943:6b485852ebbca460,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,27548231.881800134,27548231.881800134,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10808:0f61e98b3fb1521f,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,227063437.42117572,227063437.42117572,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10815:30338e03e87bb3b1,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,146025520.48503163,146025520.48503163,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10821:f377040f812e7b11,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,406188306.01350254,406188306.01350254,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10803:ac2de0f304145fab,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,255705045.37598106,255705045.37598106,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21932:fab6826e26580874,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-24310315.552270226,-24310315.552270226,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21938:267650be6bf44a3e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-2640000.0,-2640000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21944:35be384e5dc29c86,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,27001978.906985987,27001978.906985987,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10809:75fe5820789f9a01,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,233105990.53346512,233105990.53346512,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10816:4bee8d988fa763a3,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,112661480.3712149,112661480.3712149,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10822:e6193ad98692575a,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,428545394.8691746,428545394.8691746,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10804:e9d070cc3719441d,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,270702144.93001056,270702144.93001056,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21933:2932816ee1d69503,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-24655681.452202335,-24655681.452202335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21939:aee93350c0ac49ea,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-2750000.0,-2750000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21945:7b3db8a7b739860e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,28530025.405529212,28530025.405529212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10810:5f006a80a7a9421c,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,243778859.0729459,243778859.0729459,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10817:decb6cf3f4ea2844,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,6599860.293817438,6599860.293817438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10823:382bd814b2af26c4,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,444086836.8307286,444086836.8307286,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10805:1b038b7609b3a3ed,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,280405536.51779157,280405536.51779157,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21934:1cb193a76c456561,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-25094194.601170424,-25094194.601170424,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21940:cb475bfccb1f0f01,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-2870000.0,-2870000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21946:6509e2b9a3837087,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,29652563.745318476,29652563.745318476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10811:a30378a50e7f300e,autumn_statement_2023__hmrc_investment_in_debt_management_capability_4ad144e6,HMRC: Investment in Debt Management Capability,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,209560095.11587077,209560095.11587077,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10944:c6ad4c81cd70b600,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2023-24,2023,Immigration health surcharge,Tax Measures (Policy measures database),2023-24,175000000.0,175000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10938:fab969e56e0d3a50,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2023-24,2023,Visa fees,Tax Measures (Policy measures database),2023-24,265000000.0,265000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10945:9b5bd78d7b404d3b,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2024-25,2024,Immigration health surcharge,Tax Measures (Policy measures database),2024-25,880000000.0,880000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10939:bac89bc08f03af62,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2024-25,2024,Visa fees,Tax Measures (Policy measures database),2024-25,540000000.0,540000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10946:abb880b8b481cf11,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2025-26,2025,Immigration health surcharge,Tax Measures (Policy measures database),2025-26,770000000.0,770000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10940:65b5447f7f197ab2,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2025-26,2025,Visa fees,Tax Measures (Policy measures database),2025-26,475000000.0,475000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10947:1378b79e0f7597b8,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2026-27,2026,Immigration health surcharge,Tax Measures (Policy measures database),2026-27,715000000.0,715000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10941:4c1433ad807f205f,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2026-27,2026,Visa fees,Tax Measures (Policy measures database),2026-27,435000000.0,435000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10948:4e78ca91fae109de,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2027-28,2027,Immigration health surcharge,Tax Measures (Policy measures database),2027-28,720000000.0,720000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10942:f9924442c76497b1,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2027-28,2027,Visa fees,Tax Measures (Policy measures database),2027-28,420000000.0,420000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10949:f160e587cf050a9b,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2028-29,2028,Immigration health surcharge,Tax Measures (Policy measures database),2028-29,720000000.0,720000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10943:d7fd9d5032459877,autumn_statement_2023__home_office_fees_increase_in_visa_fees_and_immigration_health_surcharge_11d50171,Home office fees: increase in visa fees and immigration health surcharge,not_expressible,construction_pending,other,2028-29,2028,Visa fees,Tax Measures (Policy measures database),2028-29,415000000.0,415000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21857:a2a948c97934b9e5,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21858:b4bfd255129e4b26,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-1332231.5,-1332231.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21859:0d80874c582de8e7,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21860:ffe9307ad6ed9a98,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21861:2dc8566ee9284900,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21862:c5a7274a6eb02fff,autumn_statement_2023__housing_revenue_account_rate_extend_the_preferential_public_works_loan_board_rate_for_housebuilding_to_june_20_6ac112ee,Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-4915983.5,-4915983.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10758:41e0ed6930428621,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10752:d001537c00fe456a,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Multinational top-up tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21899:de75b3e269b1f66e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21893:d33358a335c75ddd,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10759:0d37593d98c3dc87,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10753:de432c184d69a4a6,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Multinational top-up tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21900:0e57feb66a1b6936,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21894:78968a101082b87e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10760:b2a5e09e383445d6,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-9776666.541351577,-9776666.541351577,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10754:214151519b469f2f,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Multinational top-up tax,Tax Measures (Policy measures database),2025-26,268696800.88498914,268696800.88498914,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21901:9eba383da2300460,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-103363.79585946638,-103363.79585946638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21895:0dcae9d726bd30a2,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-617017.0969671991,-617017.0969671991,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10761:fa146e9606572056,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-37599583.06999155,-37599583.06999155,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10755:2f97cb23f55ae072,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Multinational top-up tax,Tax Measures (Policy measures database),2026-27,461833770.77380687,461833770.77380687,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21902:49126df859146499,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-392771.4527765907,-392771.4527765907,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21896:849f4b544676c4b1,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2373166.3952796757,-2373166.3952796757,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10762:5304322762dc43be,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-30334927.32006076,-30334927.32006076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10756:5c1a020d75cfd371,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Multinational top-up tax,Tax Measures (Policy measures database),2027-28,497139064.4002113,497139064.4002113,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21903:35de8004cc84f30e,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-312890.96458082343,-312890.96458082343,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21897:7825a663ec5380f5,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1916893.2503377213,-1916893.2503377213,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10763:b2ac90e7a077f872,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-31366684.71677033,-31366684.71677033,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10757:f45dbc5125dfa6bf,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Multinational top-up tax,Tax Measures (Policy measures database),2028-29,522041406.55540127,522041406.55540127,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21904:d244c0087d56c5b8,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-321209.0808053,-321209.0808053,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21898:e304aa91a1a1c3ac,autumn_statement_2023__implement_the_oecd_pillar_2_undertaxed_profits_rule_from_31_december_2024_alongside_repeal_of_the_offshore_rec_22a7744f,"Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules",out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-1989083.293970502,-1989083.293970502,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10788:5d52137f1bad2594,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21923:27b6c3ae7f2c828b,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21917:a5e231fa6ba25084,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10789:b87ed4ee3b1e2f38,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21924:c10dfa5993e8929e,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21918:c3fb3b783e731552,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10790:d61f4bec9d6b9e76,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,106350844.05287308,106350844.05287308,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21925:c5479ca89ba2463a,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1124394.1774701676,1124394.1774701676,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21919:0688e15274a4a1ce,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,6711928.731533003,6711928.731533003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10791:40803b87c13a7b49,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-28960290.581763543,-28960290.581763543,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21926:47a6e0947559eb0f,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-302523.97702010046,-302523.97702010046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21920:6ca64bd88a493292,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-1827881.6623641665,-1827881.6623641665,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10792:313e7c2d95a0c65f,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1063854.8406113957,-1063854.8406113957,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21927:3a1a123823dd2930,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-10973.178334689712,-10973.178334689712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21921:0a813e9aa6ddfd33,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-67226.01118475375,-67226.01118475375,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10793:7b81aa637dffa99e,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-1090925.8903621074,-1090925.8903621074,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21928:694260c0434f2672,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-11171.576009196948,-11171.576009196948,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21922:eaa535c4b562d483,autumn_statement_2023__income_tax_expanding_the_cash_basis_from_6_april_2024_2b8737ea,Income tax: expanding the cash basis from 6 April 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-69179.84744237235,-69179.84744237235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21587:a9b857ae5036757d,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21593:4c0add38fc4b3c1d,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21599:e3aa55a7e61734b8,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21588:93ab1d41b8e956a0,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-6543114.98841128,-6543114.98841128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21594:f17e59efcf486ba6,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-581561.417959634,-581561.417959634,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21600:d4aed865c3de69a1,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,2000000.0,2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21589:23c72746a291b519,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-27262979.1183803,-27262979.1183803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21595:35277ec39ffc0890,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2423172.57483181,-2423172.57483181,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21601:5d3c0eabf0be72c6,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,13000000.0,13000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21590:a14ae2abf673a5cf,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-51254400.742555,-51254400.742555,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21596:224a52083dc83432,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-4555564.4406838,-4555564.4406838,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21602:8b2208f2aab5d0f2,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,28000000.0,28000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21591:d74d32dd7c7673bc,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-64340630.7193775,-64340630.7193775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21597:980be9d1933e52af,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-5718687.27660307,-5718687.27660307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21603:98593cf478c505ce,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,47000000.0,47000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21592:312fb0ad225fe793,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-71974264.87252401,-71974264.87252401,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21598:75032f6af295f49c,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-6397175.59755598,-6397175.59755598,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21604:b08395a67bb3c420,autumn_statement_2023__individual_placement_and_support_ips_expand_access_853ff4ba,Individual Placement and Support (IPS): expand access,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,65000000.0,65000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10770:9b26730c77d33184,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10764:f04a00d63547c18c,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10771:94cf6a800a011ce0,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10765:985d5a6062697b5e,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-3104955.4855819996,-3104955.4855819996,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10772:2b0fc42adeae14c8,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-518417.07631676504,-518417.07631676504,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10766:19435d17391aeaa5,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-6448626.27532822,-6448626.27532822,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10773:8ec01466fa6d01ec,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-1483659.98624385,-1483659.98624385,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10767:e0203f544a17c20a,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-9736180.12668886,-9736180.12668886,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10774:72ccf397a5ec7730,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-3039488.10882491,-3039488.10882491,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10768:0bfd1fa25dcbb309,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-12303789.1085654,-12303789.1085654,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10775:a63400c654720f9c,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-5885115.458786829,-5885115.458786829,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10769:09659fb76662006f,autumn_statement_2023__individual_savings_accounts_bring_long_term_asset_funds_into_the_scope_of_innovative_finance_isas_from_april_2_98675007,Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024,not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-13983147.322542999,-13983147.322542999,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10734:8515ee2b69cc1648,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10735:5f9d077382e3907f,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,1139770.476469016,1139770.476469016,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10736:b24922a621cabddd,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,30262517.76773924,30262517.76773924,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10737:0c41e21c094f33d5,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,59154421.32836295,59154421.32836295,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10738:730fec18d707bcbc,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,87324571.29467285,87324571.29467285,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10739:cb48c8e6478f70c6,autumn_statement_2023__individual_savings_accounts_maintain_subscription_limits_at_current_levels_for_2024_25_for_adult_junior_lifeti_08b8d964,"Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund",not_expressible,model_or_data_gap,savings,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,129043293.52279407,129043293.52279407,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21773:b5bae4fa1ae5d0b5,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21779:13d2c06da647c0d1,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21774:f06e80c4aedc3735,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-23000000.0,-23000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21780:ee055d78d5d2532d,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-252000000.0,-252000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21775:f17d8ae7a4348485,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-23609520.9480902,-23609520.9480902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21781:28fa8b9143747561,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-50000000.0,-50000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21776:28c0aad906216c3b,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-24221977.523188803,-24221977.523188803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21782:bd22dd465b44be12,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-50000000.0,-50000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21777:b1b04f2ab516cb24,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-24902977.996449698,-24902977.996449698,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21783:53da30d563bd583d,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21778:3695fea00fe0a424,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-25630728.6484899,-25630728.6484899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21784:5ded48daa4a38848,autumn_statement_2023__investment_opportunity_fund_and_other_regional_investment_23640ef4,Investment Opportunity Fund and other regional investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21821:adeadae00fa33db7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21809:5704dac5b505843b,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21815:17c2245fd3468732,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21827:a1ac2048ed85b55c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21822:c73fc41b6cb4c4fb,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21810:cfffb84bee80ff58,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21816:1c21802d4175bab5,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21828:92f249a0bca4e377,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21823:9ef48072b576667c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21811:f945162056e00be4,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3079502.73235959,-3079502.73235959,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21817:541cb756ae3d9a2c,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-123000000.0,-123000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21829:f44839d14d37a249,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21824:8142dd6816f0b1a7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21812:cff24c4a51277404,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3159388.37258985,-3159388.37258985,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21818:8b7f7d7119694d00,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21830:7b645163fdba8be7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21825:dbe3ed077a2c00d7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21813:1aa0afac15ce7801,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3248214.52127605,-3248214.52127605,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21819:b72a3435005d6a30,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21831:65eb394cc217ba0d,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21826:2658c53273374d2a,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21814:27fd89afd420e1fa,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-3343138.51936825,-3343138.51936825,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21820:d9bd8ad2c272e065,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21832:90bf0b0a962af9d7,autumn_statement_2023__levelling_up_additional_partnerships_and_projects_8ed68bdf,Levelling Up: additional partnerships and projects,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21629:a71ef831d6e1cb87,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21635:7e6b2c17ec9be5e4,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21630:bf9643f47e057983,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-952573500.0,-952573500.0,-1736554975.1020145,-783981475.1020145,1.823014155970132,same_sign_ratio_1.25_to_2,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2024.json,1894c01698d81717512a1e9bf681c7afe0f577342c5987563939baa274d9c5b7,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-783981475.1020145,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21636:60e317e2af427357,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-330000000.0,-330000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21631:75b9415771e2e20c,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1092072500.0,-1092072500.0,-1916082288.8454046,-824009788.8454046,1.7545376235052201,same_sign_ratio_1.25_to_2,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2025.json,43d858fa354cac3c526257a4f6ed3e5e01604158fcf3c50022e5af463e71ba2c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-824009788.8454046,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21637:973f5a064b8352ab,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-391000000.0,-391000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21632:353c5d3f922bfc89,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1188456000.0,-1188456000.0,-1946297060.7547083,-757841060.7547083,1.637668589122953,same_sign_ratio_1.25_to_2,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2026.json,4f90865a952fc2247918a4195ca96d075a0179ce39d274360a90ad30684bb6fd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-757841060.7547083,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21638:ceefaca226c58d41,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-399000000.0,-399000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21633:5ce95c1559b8bc39,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1259868000.0,-1259868000.0,-2004747914.4792595,-744879914.4792595,1.5912364743602183,same_sign_ratio_1.25_to_2,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2027.json,1d4f77aa2f5488145dbf0a50aaa46b68841c5353480c78e1cd758730c03f2a05,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-744879914.4792595,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21639:7b87de87a4048332,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-402000000.0,-402000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21634:ff94f5b54b89d1ee,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1273040500.0,-1273040500.0,-2025466683.8367825,-752426183.8367825,1.591046540810589,same_sign_ratio_1.25_to_2,constructed,Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained.,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]","[""housing_benefit"",""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__lha_reset_to_30th_percentile_2028.json,8efb26c1dad1540bc4ac9f5ac2b890afcd30dfe772668f39d6125918fe66670a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-752426183.8367825,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +autumn_statement_2023,obr_pmd_nov2025:21640:c223f09f1998ebbe,autumn_statement_2023__lha_reset_to_30th_percentile,Local Housing Allowance (LHA): set to the 30th percentile from April 2024,partial,,housing_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-425000000.0,-425000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified."",""Rent and tenure responses are absent; the certified later rent distribution and population are retained.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21845:8fd60b2fcb6aec58,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21851:6d42021fd89be5ca,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21846:5c3959ccafbb77dd,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-109051916.47352101,-109051916.47352101,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21852:171ce46ac308d2e9,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-9692690.29932724,-9692690.29932724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21847:8adffc31da413beb,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21853:3047f842b17e62fc,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21848:4e978ee755f784cf,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21854:b3bc06a3c3cb738e,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21849:707a82bd51805b80,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21855:570be43cb815bb07,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21850:10f30888b5bb518f,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21856:db8be590d9f7a42d,autumn_statement_2023__local_authority_housing_fund_housing_supply_and_planning_dcdf9b22,"Local Authority Housing Fund, housing supply and planning",out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21539:8136405a37532fcc,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21545:9bdd9c530020bee0,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21540:8f347685614b091b,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-31965185.300990686,-31965185.300990686,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21546:238b1a91ffa8271d,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2848284.54875185,-2848284.54875185,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21541:5723f58a45975ca8,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-42276535.398084454,-42276535.398084454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21547:4d6397d6c2ed809b,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-3767086.01609116,-3767086.01609116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21542:f64526205e221f9f,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-42276535.398084454,-42276535.398084454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21548:4abe4cdf3fb95464,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3767086.01609116,-3767086.01609116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21543:f118969224a28462,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-10311350.09709377,-10311350.09709377,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21549:4828ba631fe95016,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-918801.467339306,-918801.467339306,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21544:68d54381aea06734,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21550:e061f9028de9c392,autumn_statement_2023__mandatory_work_placements_phased_rollout_66e64f19,Mandatory Work Placements: phased rollout,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21863:be73816aefb52ac9,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (current),Spending Measures (Policy measures database),2023-24,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21864:afd4a1f7335b5a47,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (current),Spending Measures (Policy measures database),2024-25,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21865:bede9c6070b52efb,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (current),Spending Measures (Policy measures database),2025-26,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21866:228c3c6ae7e5e906,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (current),Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21867:d71a61c13a2a3e67,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (current),Spending Measures (Policy measures database),2027-28,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21868:14461f7bd1045e21,autumn_statement_2023__mortgage_guarantee_scheme_extend_to_end_june_2025_d6cebb94,Mortgage Guarantee Scheme: extend to end-June 2025,out_of_household_scope,,scope,2028-29,2028,Other departmental expenditure (current),Spending Measures (Policy measures database),2028-29,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21947:f5c5c80276368a89,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-4572769676.571054,-4572769676.571054,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21953:85244f6e612b8ffb,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-234805422.50120232,-234805422.50120232,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21948:822af9fd5bb573ed,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21954:9e6b8ad22794511c,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21949:d7e9e7c38eb99a1d,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21955:cec2c10c6bd4e2c0,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21950:7072d5d667ff986b,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21956:c8409a93f1ca51d3,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21951:d66764b2933d0297,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21957:706e2c3cdc3e82a9,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21952:43f12199a6b70c35,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21958:e29dd0dffb306628,autumn_statement_2023__nhs_funding_for_agenda_for_change_pay_awards_consolidated_and_non_consolidated_and_winter_planning_22ddbec1,NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10620:d7525f561acb22e0,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21665:2fb1bbbd1d2a3775,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21671:660ea64f6a5b1c1a,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10621:47ed69d3c7e99de9,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-3851950.2155470946,-3851950.2155470946,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21666:7cebf3656d4c1e39,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21672:a64580f41e715ab0,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10622:e263e64d85463e9f,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-3743802.215547094,-3743802.215547094,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21667:3dd4936d0ccc1808,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1100500.0,-1100500.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21673:0f5036b7fc4163fb,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10623:b415b809685379ab,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-3823456.215547094,-3823456.215547094,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21668:b1d671b43bc15f16,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21674:1959d8b64ec71560,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10624:4b0f952917f62f34,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-4007033.2155470946,-4007033.2155470946,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21669:52e634981872b900,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21675:6f29c64631d77861,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10625:4f9944e592a769f2,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-4018501.2155470937,-4018501.2155470937,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21670:1d713a7b1f965108,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1134000.0,-1134000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21676:281871319bf81971,autumn_statement_2023__nics_freeze_the_lower_earnings_limit_and_small_profits_threshold_for_one_year_from_april_2024_18dd4178,NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10908:78bffca5c9eb1e67,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10902:f99c520335e28626,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22037:b19fbd7d1e33206e,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22031:4512282547cc135d,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10909:9f444ad05f0ec524,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10903:46d9678fa6ca7412,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,2041252.6472973833,2041252.6472973833,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22038:c9335efe1964b78d,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22032:baee783ecedb8809,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10910:c88beeb08832c4cd,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,15247659.37766088,15247659.37766088,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10904:7600ed14fe5b9405,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,4806254.558869781,4806254.558869781,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22039:f04ea05f71edb792,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,115251.73262847624,115251.73262847624,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22033:d18299340942e83c,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,1101172.005348916,1101172.005348916,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10911:30a0b280c478836a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,31537565.120796077,31537565.120796077,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10905:37e61d3e64358b33,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,5912255.32349874,5912255.32349874,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22040:b641a24348303127,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,236689.3736735718,236689.3736735718,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22034:a2807280e3021c6a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,2283226.811640869,2283226.811640869,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10912:df7e8166bf25ccb5,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,31913716.934350923,31913716.934350923,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10906:2a3e75cf6ca5a05a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,5983277.845776661,5983277.845776661,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22041:1753a8b36ec404a0,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,237557.0358379946,237557.0358379946,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22035:c06fd814a37f9e06,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,2316581.359443857,2316581.359443857,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10913:4eeb522db5228199,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,31690585.51183283,31690585.51183283,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10907:3083e6cbe5ea448a,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,5942387.9742475,5942387.9742475,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22042:0034e075c681c745,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,233721.97970931232,233721.97970931232,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22036:c954800ee6fecdb9,autumn_statement_2023__oecd_model_rules_for_digital_platforms_from_january_2024_b30657d6,OECD Model Rules for Digital Platforms from January 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,2305994.627754116,2305994.627754116,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21959:ef943a7f1ab43a03,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-13086229.976822551,-13086229.976822551,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21965:4ca315545978f0ee,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21971:ca13cd3758a86142,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-193853.8059865443,-193853.8059865443,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21960:b1d363c21e3787a4,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-198929523.4526616,-198929523.4526616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21966:000692dbf11f81fa,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-27500000.0,-27500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21972:6b95abe433030f01,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-10739500.85165458,-10739500.85165458,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21961:be615893646c64c2,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-204201337.00648755,-204201337.00648755,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21967:d3ddbb1d367cbdb8,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21973:f6381dd687589312,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-11024107.40561614,-11024107.40561614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21962:065e315af80d0a4b,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-209498541.12039283,-209498541.12039283,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21968:e26bce245a7d08c4,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21974:b3a1a4c5eee94053,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-11310084.70604541,-11310084.70604541,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21963:ac857311a0b6ee20,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-215388588.92981973,-215388588.92981973,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21969:888a23f203410a0c,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21975:6b831dde97f83ec1,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-11628067.53920031,-11628067.53920031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21964:79b6daea184d0ecd,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-221682984.1647212,-221682984.1647212,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21970:cac34efd176cfb2b,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21976:8537ac4f5e5274bc,autumn_statement_2023__other_previously_announced_increases_to_departmental_spending_e6df3497,Other previously announced increases to departmental spending,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-11967879.658651529,-11967879.658651529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10746:2dd4bf0bd240379d,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-6286663.385999999,-6286663.385999999,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10747:a79cc7206cc80d72,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-652450.6423160288,-652450.6423160288,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10748:eea0912b747b34ee,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-2665804.9516134695,-2665804.9516134695,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10749:dd49c06ccd06956a,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-4312284.05484811,-4312284.05484811,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10750:83813599c8730e9d,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-4472110.093793055,-4472110.093793055,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10751:a1df2550812f3a97,autumn_statement_2023__pensions_reduce_the_authorised_surplus_payment_charge_from_35_to_25_adba5c7e,Pensions: reduce the authorised surplus payment charge from 35% to 25%,not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-4634864.783113352,-4634864.783113352,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21869:4fc035539b296551,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-17569500.0,-17569500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21870:1124126f8d39295f,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-31005000.0,-31005000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21871:9724acf0a76f5fb0,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1446899.9999999998,-1446899.9999999998,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21872:d2ef45b82781f51f,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21873:27d909c3d3f32cf3,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21874:e4c65cf1f078eaa5,autumn_statement_2023__personal_independence_payment_pip_extend_operational_easements_until_end_of_november_2024_941d5eac,Personal Independence Payment (PIP): extend operational easements until end of November 2024,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10848:6085b109c44d15f9,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-24915011.384475816,-24915011.384475816,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10842:278df6c8822252b4,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21995:23ff2aec342128d8,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-263761.12141800777,-263761.12141800777,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21989:1afb15271a44568e,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1579123.5718606368,-1579123.5718606368,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10849:824a6fdd75979d6b,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-1296773.308777122,-1296773.308777122,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10843:a9d0bdb98ad8ba65,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-100000.0,-100000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21996:084d3c6eae2cb4ec,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-13845.979789537727,-13845.979789537727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21990:12313311af9b05a2,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-81891.93912556092,-81891.93912556092,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10850:1075217d552781dd,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10844:774a26917cc593ba,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21997:ea5e30e482fa8ba5,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21991:9e45a41a73e129fe,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10851:622faca56dd50696,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10845:a38f101f3aa8164d,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21998:d87b5c7d2548d475,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21992:8ffac4a2bbbdd675,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10852:c37041aa7f1e8fc6,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10846:e95dd6c214b2f764,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21999:bd0dbe84895dda05,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21993:3fecbf25eb29aad1,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10853:9d58f873973af15f,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10847:eb98e8e5ee84b6f2,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22000:cf6432240785189e,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21994:f7d40e0ea03330b0,autumn_statement_2023__post_office_compensation_scheme_payments_exempt_from_tax_e2acc4e4,Post Office compensation scheme payments: exempt from tax,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21743:c7f056675f1d54c9,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-262197.3730457789,-262197.3730457789,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21744:b1524acbad54cf54,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-1780690.811567973,-1780690.811567973,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21745:6c44225836478c27,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-32040042.008398034,-32040042.008398034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21746:89873d13e7159a74,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-163013976.51829708,-163013976.51829708,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21747:b03147ee2547741a,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-180760120.95103943,-180760120.95103943,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21748:b60a9a20b7f98024,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2024_de28eb7e,R&D reliefs: simplifying and improving the system from April 2024,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-163565849.8291274,-163565849.8291274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10674:50c66b3986b21a6b,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-179330.6377852324,-179330.6377852324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10675:19765d2f1ab28850,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,665914.6554893756,665914.6554893756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10676:dc25076af5825fa7,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-15665649.686994031,-15665649.686994031,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10677:87d53d8531ac97a0,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-64248519.31188748,-64248519.31188748,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10678:757d856d3de3c3dd,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-97656756.80515039,-97656756.80515039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10679:be6c53cc7a92126e,autumn_statement_2023__r_d_reliefs_simplifying_and_improving_the_system_from_april_2025_2a84b159,R&D reliefs: simplifying and improving the system from April 2025,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-114112904.2587297,-114112904.2587297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21515:95cc478cfc934d89,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21521:95625001510164c0,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21533:6ffd0b93375f9ef3,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21527:a0f4e15507fdf4d4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21516:653973a9c6699c40,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-306247097.88368493,-306247097.88368493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21522:1a01f1d8e8988699,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-27288403.579977397,-27288403.579977397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21534:6d06e13fb293da0a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,402000.00000000105,402000.00000000105,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21528:dac76f687ec9b05a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,9000000.0,9000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21517:58b3008fab28c095,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-553719500.2139355,-553719500.2139355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21523:a27056823be86120,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-49339638.7961208,-49339638.7961208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21535:5b2b80ebcabb8f84,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21529:d6c4e78ad11609b4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,23000000.0,23000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21518:54a06b82fb99a904,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-251596942.36908796,-251596942.36908796,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21524:de8733ec00cebb11,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-22418755.803079102,-22418755.803079102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21536:a2ccef761ff87b83,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21530:004306da81327db4,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,25000000.0,25000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21519:be9c97b2f2338c86,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-34027455.32040944,-34027455.32040944,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21525:0cfc8734f852b04e,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-3032044.84221971,-3032044.84221971,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21537:961e72adc1daf919,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21531:4df1a9012b76e98a,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,25000000.0,25000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21520:12abac0764795def,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21526:563b5ce354cdd2ab,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21538:f095e8f55635cf79,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,804000.0000000021,804000.0000000021,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21532:bccb95ec085e693f,autumn_statement_2023__restart_expand_eligibility_and_extend_the_scheme_for_two_years_7b0eafb5,Restart: expand eligibility and extend the scheme for two years,not_expressible,construction_pending,other,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,16000000.0,16000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21605:5e0b1dccf70ac768,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21611:603ef76e76ffe176,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21606:ab0c060c731c121a,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5155675.048546885,-5155675.048546885,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21612:1b91b8fe578af0e6,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-459400.733669653,-459400.733669653,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21607:dedae7371b872c69,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-10293010.332528476,-10293010.332528476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21613:fafa6d9e68ea45e8,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-275640.440201792,-275640.440201792,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21608:f4fcfb72bc8a8e7d,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-11324145.342237853,-11324145.342237853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21614:7c97885e1f1540c6,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21609:c8236e5ef63f8237,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-11324145.342237853,-11324145.342237853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21615:09f01887095a5ae7,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21610:6c9e5a07e38b90e7,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-12352660.38558076,-12352660.38558076,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21616:dc89fc99aeb3d79b,autumn_statement_2023__sanctions_closing_claims_for_disengaged_claimaints_end_of_scheme_review_9a32dc12,Sanctions: closing claims for disengaged claimaints & end of scheme review,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-367520.58693572297,-367520.58693572297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22025:55119873b5d44715,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-600000.0,-600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22026:2f374b5a1984ca7c,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,2400000.0,2400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22027:5750da3a25e052ea,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,2500000.0,2500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22028:041b5eab8201c292,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,7600000.0,7600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22029:1924b313e7277ad1,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,12700000.0,12700000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22030:90dff14a0d78dae3,autumn_statement_2023__scottish_government_fiscal_framework_updated_block_grant_adjustments_spend_f6f2d826,Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,32799999.999999996,32799999.999999996,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21833:f50f93cdcc5bebd6,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed capital expenditure,Spending Measures (Policy measures database),2023-24,-9175532.5,-9175532.5,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21839:29d22055b490a87d,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-523005.39999999997,-523005.39999999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21834:c26359514f6e61c5,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed capital expenditure,Spending Measures (Policy measures database),2024-25,-57347078.3,-57347078.3,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21840:9774ee82a87465e3,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-3791788.8,-3791788.8,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21835:e4f2f85e2b3f6c03,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed capital expenditure,Spending Measures (Policy measures database),2025-26,-48171545.8,-48171545.8,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21841:d8bbe9c4f0d0976d,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21836:4db902450fb00cfc,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed capital expenditure,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21842:0d440fa0f844b3fa,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21837:aa4272a8a1a28732,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed capital expenditure,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21843:e91e2d272b7bd6c0,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21838:58c5a6bc43a758e6,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed capital expenditure,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21844:69874d973707c774,autumn_statement_2023__setting_the_debt_caps_for_the_north_of_tyne_and_south_yorkshire_mayoral_combined_authorities_2ef77d82,Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities,out_of_household_scope,,scope,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-6537566.899999999,-6537566.899999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10782:22053272ddbd449b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10776:c39acd3f16e59a51,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21911:2014af2f07fb2113,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21905:2fa665b79ca5b5d0,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10783:7a45189965dfb166,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10777:34e01650f436be61,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-21478.194653925126,-21478.194653925126,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21912:a06cc32b43e29486,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21906:7bddd590c814bc5f,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10784:acb4f98af1ae936d,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-161653.60467659164,-161653.60467659164,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10778:e476a902bc3d2f84,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-106596.89354986965,-106596.89354986965,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21913:666a469d67fa1513,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1609.0533358594068,-1609.0533358594068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21907:ef012acfe13480f2,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-9617.845881188001,-9617.845881188001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10785:398289910e3b211b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-756178.2536697865,-756178.2536697865,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10779:1dc75cd21a196cd8,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-506853.9965894521,-506853.9965894521,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21914:0f5a74223db4d4b2,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-7474.703240283957,-7474.703240283957,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21908:86afbea210cddfb5,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-44883.9451344929,-44883.9451344929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10786:7de2cff74267e136,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-3827341.1077252184,-3827341.1077252184,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10780:b5d1e4307dec6c92,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-1023153.7748011447,-1023153.7748011447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21915:02de010775dca10e,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-36986.912375110114,-36986.912375110114,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21909:a3d9811921297cc0,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-229940.34559184473,-229940.34559184473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10787:21354f2a83c7ec7b,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-7818710.552053816,-7818710.552053816,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10781:381dbe74aabf22d7,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-1303003.9277147905,-1303003.9277147905,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21916:96d48d53e81b7843,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-73429.10106457156,-73429.10106457156,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21910:9e9f591de3800675,autumn_statement_2023__simplifying_making_tax_digital_for_income_tax_self_assessment_00bbd025,Simplifying Making Tax Digital for Income Tax Self-Assessment,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-479405.3423854945,-479405.3423854945,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22109:489a14fb1e84998d,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-440000000.0,-440000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22110:54f459d9b09fdc89,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1420000000.0,-1420000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22111:7a37a288d6eb91f1,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1245000000.0,-1245000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22112:9ba7a141364ede0d,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-1150000000.0,-1150000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22113:ba9ba737c37bdb83,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1140000000.0,-1140000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22114:95125a43ea98de95,autumn_statement_2023__spending_increase_to_offset_increase_in_home_office_fees_0495c4a7,Spending increase to offset increase in Home Office fees,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1135000000.0,-1135000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22061:770ea3ab9b0aa9a0,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22067:a3d12eba719c94f9,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22062:318807b25494effc,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-105682700.027835,-105682700.027835,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22068:b2adc51a98281f93,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22063:bd0f9ba6b1947929,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-108483387.832953,-108483387.832953,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22069:01f070bbeecaa779,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22064:fb499f64f5741195,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-111297564.550614,-111297564.550614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22070:7c9e2a0ead334804,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22065:c2ce71283d213410,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-114426693.626025,-114426693.626025,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22071:cad276c523a33eae,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22066:ce684bcc7ebc5b9b,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-117770635.097965,-117770635.097965,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22072:17f491fc6e4db178,autumn_statement_2023__student_finance_impact_of_nhs_long_term_workforce_plan_bdd54387,Student Finance: impact of NHS Long Term Workforce Plan,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-19000000.0,-19000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10926:1f675a463ee89176,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Interest and dividend receipts,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22073:42e011376078dfd1,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10927:4c29a92a665e6c64,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22074:0132346db2f66352,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10928:23b1708095080900,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22075:f3e859a012056192,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10929:e7c19218c30e661f,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22076:04e3cadf7038ca65,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,3000000.0,3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10930:fe578995f8229d66,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22077:f1397725daaf3967,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10931:0fe4591dc35352f7,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22078:347c0154154f3813,autumn_statement_2023__student_finance_introduce_the_lifelong_learning_entitlement_from_2025_26_academic_year_63f5eea2,Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-18000000.0,-18000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10932:5ad5eadf2a180270,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Interest and dividend receipts,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22079:c5db76dc2270420a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10933:684cd9d60bd0b339,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22080:d87934b73a3e63a8,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10934:9d7bc34b9fe23131,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22081:13b4059e90b19f4a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,54000000.0,54000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10935:95bd26524bcc0cb9,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22082:6fa3887e32c0645a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,90000000.0,90000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10936:481c1bfa55e7f440,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22083:8af1de5bc0053217,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,81000000.0,81000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10937:2baa04fe2b6e7cf4,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22084:b2997cd6effb8a1a,autumn_statement_2023__student_finance_reduce_maximum_tuition_fees_for_foundation_years_from_2025_26_academic_year_710bba5d,Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,68000000.0,68000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21881:25159782748826f8,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21882:d3cb041786c563df,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21883:6bac93ac0efa6795,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-12318010.929438367,-12318010.929438367,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21884:4900bb9ae3917592,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-12637553.490359396,-12637553.490359396,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21885:99780cdb0d5a29d4,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-12992858.085104203,-12992858.085104203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21886:c14bf6f94838c764,autumn_statement_2023__supporting_victims_of_domestic_abuse_81702806,Supporting victims of domestic abuse,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-13372554.077473013,-13372554.077473013,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21569:dee8003446ca463c,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21575:747210a8330a5c27,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21581:b75f0eb1640efeee,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21570:a5e417a735170c77,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-22900902.4594395,-22900902.4594395,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21576:0bd1ae9143c52a91,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2035464.96285872,-2035464.96285872,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21582:876bfc208d04e262,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21571:f05fd4a7bc77c619,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-75245822.36672969,-75245822.36672969,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21577:ad94bf229e046273,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-6687956.306535791,-6687956.306535791,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21583:86357cab1c14ede6,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,2000000.0,2000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21572:f05ef61e1d9fc089,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-127590742.27402,-127590742.27402,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21578:34578f957ba73b39,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-11340447.650212899,-11340447.650212899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21584:c88f0fefc5d26060,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,8000000.0,8000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21573:8047c1d9cb898897,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-182116700.510781,-182116700.510781,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21579:19b94b7f40d5f6e7,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16186792.7998765,-16186792.7998765,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21585:8c5e8dfe1bcac9ea,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,21000000.0,21000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21574:41f12014b6477298,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-237733177.912276,-237733177.912276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21580:9fde1e801dd35b4b,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-21130064.8525334,-21130064.8525334,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21586:205df00c71668bbd,autumn_statement_2023__talking_therapies_expand_access_and_increase_provision_abad26a1,Talking Therapies: expand access and increase provision,not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,39000000.0,39000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10824:41b0c9639435e5c9,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-33998286.06322167,-33998286.06322167,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10825:f35ee6b3e942fe0a,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-54885757.46368515,-54885757.46368515,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10826:86cf7a00516ff4ad,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-63774266.77150456,-63774266.77150456,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10827:2d8fdcf4d4797b96,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-66609966.32970345,-66609966.32970345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10828:26ecfb9a380b4e6d,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-67326460.86157577,-67326460.86157577,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10829:8fc9050ee2a6bf63,autumn_statement_2023__tariffs_impact_of_ftas_and_other_changes_on_revenue_bb6a9495,Tariffs: impact of FTAs and other changes on revenue,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-65797417.11323039,-65797417.11323039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10728:d16684e2d3a9ed7f,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,38417690.71031189,38417690.71031189,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10729:7b14ada27fb59fd0,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,85758739.64445877,85758739.64445877,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10730:cc8c0476caa3602a,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,91891882.63970947,91891882.63970947,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10731:710b88ad6ac3e255,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,95380810.29947662,95380810.29947662,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10732:461d9ddeada36ded,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,97865727.40811348,97865727.40811348,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10733:d76901b8607efe35,autumn_statement_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_rpi_12_from_6pm_on_22_november_2023_d3fb86bc,Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,101243064.50955868,101243064.50955868,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10914:6de0819e526cd4de,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2023-24,2023,Emissions trading scheme,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10915:2c48f6ed6286487c,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2024-25,2024,Emissions trading scheme,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10916:ac8ce7bde008b8c0,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2025-26,2025,Emissions trading scheme,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10917:449895e348bdc552,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2026-27,2026,Emissions trading scheme,Tax Measures (Policy measures database),2026-27,24929881.986757252,24929881.986757252,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10918:e65906cbe52899b0,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2027-28,2027,Emissions trading scheme,Tax Measures (Policy measures database),2027-28,99955347.37592565,99955347.37592565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10919:2af47d4136e594ea,autumn_statement_2023__uk_emissions_trading_scheme_expansion_to_maritime_and_waste_sectors_d2ecac77,UK Emissions Trading Scheme: expansion to maritime and waste sectors,not_expressible,construction_pending,other,2028-29,2028,Emissions trading scheme,Tax Measures (Policy measures database),2028-29,184169340.65799576,184169340.65799576,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21677:d64975e69f67c01d,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21678:d7c8e5998753aa9a,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-153000000.0,-153000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21679:985debfc769b9e60,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21680:f3cfbcff6e5d1a6a,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21681:b766094e0044fa96,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21682:26ed25888dd6474d,autumn_statement_2023__universal_credit_extend_the_2_500_surplus_earnings_threshold_for_one_year_from_april_2024_815f9caa,"Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21875:ec81ebaf53446ba1,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21876:45fb410c1c9a40d3,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,3100500.0,3100500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21877:0c7e28c11349b841,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,43407000.0,43407000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21878:1464cf15e494bc0f,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,77512500.0,77512500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21879:052c3b4a284947ff,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,79579500.0,79579500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21880:86d61e0babe96249,autumn_statement_2023__universal_credit_increase_the_minimum_income_floor_by_up_to_a_max_of_1_250_a_month_for_lead_carers_from_april__d7d5d9e2,"Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024",not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,81646500.0,81646500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22043:83f7520cfa6ef2d0,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-2067000.0000000002,-2067000.0000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22044:88c56cae53d79731,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-271810500.0,-271810500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22045:9ccbee9d1d143286,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-80613000.0,-80613000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22046:7ff42660414dfc74,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-80613000.0,-80613000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22047:276ffa5e4c4d7ba8,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-79579500.0,-79579500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22048:91ebdf6a5babd9ad,autumn_statement_2023__universal_credit_severe_disability_premium_transitional_protection_ea202656,Universal Credit: Severe Disability Premium transitional protection,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-75445500.0,-75445500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21551:ff0bac8c142ff31e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21557:0be144f57469ec92,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21563:7b34b426ebbf39fc,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21552:6c0084517a16f856,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21558:00c5341c8681ae7c,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21564:b4b1d8f4872534c4,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21553:a70dc7f3fc86f03e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-139203226.3107659,-139203226.3107659,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21559:a058426372d003d3,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-12403819.8090806,-12403819.8090806,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21565:230a328043252407,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,17569500.0,17569500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21554:cb64c28cd85badba,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21560:bc533e1319b36887,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21566:09a7443e0fb82b70,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,40306500.0,40306500.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21555:b708bf327ece5353,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21561:195c663a02a29a4e,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21567:54c175bf34472c9d,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,64077000.0,64077000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21556:7cd11f92d82d3e27,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-185604301.74768785,-185604301.74768785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21562:5f7fac51f2a511a4,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-16538426.412107501,-16538426.412107501,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21568:826eda16066d3a36,autumn_statement_2023__universal_support_increase_to_100_000_starts_per_year_bc367c34,"Universal Support: increase to 100,000 starts per year",not_expressible,construction_pending,other,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,86814000.0,86814000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22145:961d4b64f9d30d61,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-671904017.0622383,-671904017.0622383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22151:c8c1a02d5cd8aa5c,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-973015982.8231411,-973015982.8231411,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22146:5f593161d4469ad1,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1452185315.5148346,1452185315.5148346,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22152:e76e3895c81a0a3f,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-2372632289.0702395,-2372632289.0702395,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22147:b589ef5d1621546d,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,287019.9593016878,287019.9593016878,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22153:84eb4fc1c2528ab9,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-2839999.9999965075,-2839999.9999965075,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22148:d1f120c23ba6eeb6,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,333159.45032518357,333159.45032518357,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22154:152bf25e102c9977,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-2640000.00001397,-2640000.00001397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22149:2656d88d569ca614,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,336513.40572396293,336513.40572396293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22155:b52c6106b7861895,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-2750000.0,-2750000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22150:d67addb8c1ffe8c7,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,310739.4268736243,310739.4268736243,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22156:e62d3f8579ee1afd,autumn_statement_2023__updated_departmental_spending_plans_71f6d82d,Updated departmental spending plans,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-2869999.9999807915,-2869999.9999807915,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22085:43cf4bd115667491,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22091:f7e055e5cc67c52e,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22097:8deb6a35d13531a6,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22103:e20ddd9deaf0bc46,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22086:c91dba2331538513,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22092:7717a50f93509171,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22098:2d3ac50795dd7cf3,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22104:3f06317ad6995a28,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22087:e99f8ee788ec044d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1763234886.2674701,-1763234886.2674701,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22093:ebab7712b7ae64cc,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22099:fd9c31adc6cabd9a,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22105:4c7e8a76bf899bc3,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1251192041.9274886,-1251192041.9274886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22088:26a2165a7bef1164,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3107700196.24505,-3107700196.24505,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22094:bfae0e7cfe61fdfd,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22100:653f0839eb2286c2,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22106:07f74969b019635d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-1407169080.0090978,-1407169080.0090978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22089:73a93217d3cee61b,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3279800167.73006,-3279800167.73006,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22095:8605e73cd9f84d67,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22101:76bf2c8cb9bf05ec,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22107:d3ed08e2d2299961,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1369484818.8139234,-1369484818.8139234,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22090:db23f22ac4ff728d,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,181905804.394034,181905804.394034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22096:8d4ab34b892b870a,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,3844660836.55779,3844660836.55779,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22102:b28d2fc927d2e360,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,203004961.097045,203004961.097045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22108:5db850fba8297c46,autumn_statement_2023__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-1110393782.5532172,-1110393782.5532172,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10704:48951105aaecfb52,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-2872912.3365508756,-2872912.3365508756,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10705:e8da3e685e117828,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-20272815.961976558,-20272815.961976558,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10706:0b7fb87bb71df428,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-22353450.291008696,-22353450.291008696,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10707:83c78e78b69d66ad,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-25164617.694860764,-25164617.694860764,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10708:035ea59a12091a1f,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-20691740.27462072,-20691740.27462072,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10709:33850bb06875cb0e,autumn_statement_2023__vat_expand_scope_for_energy_saving_materials_relief_from_february_2024_e89d61cc,VAT: expand scope for Energy-Saving Materials relief from February 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-23449371.07320675,-23449371.07320675,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10740:d58a9dc759bbbfaf,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-1616683.9463551615,-1616683.9463551615,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10741:e8cb0c4de2fecc40,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-7436746.153233742,-7436746.153233742,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10742:a38a5f1e9bbc1c10,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-8552258.076218804,-8552258.076218804,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10743:d9a458000b2d913b,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-9835096.787651623,-9835096.787651623,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10744:682cd60c21997599,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-11310361.305799367,-11310361.305799367,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10745:2b2a63e91a038147,autumn_statement_2023__vat_extend_the_zero_rate_on_women_s_sanitary_products_to_include_period_underwear_from_january_2024_19c06cc7,VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024,not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-13006915.50166927,-13006915.50166927,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21887:8cdae8c45bae632f,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21888:bf4c971ab70a780c,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4250000.0,-4250000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21889:ff0ce039f1624817,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4362628.870842756,-4362628.870842756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21890:c2146ac2dfb5a4aa,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4475800.194502287,-4475800.194502287,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21891:44f7a27f0ff84169,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4601637.238474404,-4601637.238474404,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21892:d74282ee65ca6861,autumn_statement_2023__veterans_support_veterans_places_pathways_and_people_programme_603f1bb2,"Veterans support: Veterans Places, Pathways and People programme",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4736112.902438359,-4736112.902438359,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22055:4baf1c7e216fd671,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-67000.0,-67000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22049:7cdba51790e17ef4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22056:306cf54b15c158d6,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-636500.0000000001,-636500.0000000001,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22050:799d0238f1a7b6dc,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-19000000.0,-19000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22057:57c9d2d75528609a,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-1407000.0,-1407000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22051:945709017aa53f41,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-42000000.0,-42000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22058:3ba67e37b53d49b1,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-1742000.0,-1742000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22052:ff1bd81c6167bdb4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-52000000.0,-52000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22059:fda469b8446f9bd1,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-1976500.0000000002,-1976500.0000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22053:4249e62be6a58922,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-59000000.0,-59000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22060:49423610a2ac25d4,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1976500.0000000002,-1976500.0000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22054:3d87c4ef6834763b,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2025_45b9fd08,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-59000000.0,-59000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10920:7b1f69d4d17a8856,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,85000000.0,85000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10921:c21e1effce5b3bd7,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,109000000.0,109000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10922:5a2c855c0b20c564,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10923:83f0b90dc8703534,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10924:49edb5c138ddbd9b,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10925:860050249c9a1f58,autumn_statement_2023__voluntary_nics_extend_deadline_for_tax_years_between_6_april_2006_and_5_april_2018_to_april_2027_836209ba,Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10860:37ad4c8f5bdbf6bc,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-8798981.715707071,-8798981.715707071,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10854:ba398235bee1dcf3,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-2500000.0,-2500000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22007:a71ffdc982f208be,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-93149.83841899902,-93149.83841899902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22001:5077868b5ff420ce,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-557683.0458243885,-557683.0458243885,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10861:0e264b328e9eb1b4,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-463133.3245632579,-463133.3245632579,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10855:1ad882c6ea9277c5,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-100000.0,-100000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22008:303391d4d8f75910,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4944.99278197776,-4944.99278197776,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22002:8cb689eee0c98283,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-29247.121116271755,-29247.121116271755,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10862:bf405db3a5a7ab5e,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10856:96da9bd3c7cae0b2,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22009:ba4cde75da397586,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22003:d065e366b57cc9d4,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10863:3731e34d9c3e5714,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10857:c63bff8c550f7f79,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22010:ab5c4436b09241d8,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22004:047369a2f58e2b2e,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10864:6acf07e0768c2ce7,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10858:e3f3b9729dc807a3,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22011:16f67c1c6f201b4c,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22005:a7973dba147e3ab8,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10865:cc88a65b5861613a,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10859:2bb3d2b0f29ea44b,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22012:fca1edfd7a8e7e04,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22006:db0125ba01e4a6ad,autumn_statement_2023__war_widow_er_s_recognition_payment_scheme_exempt_from_tax_53a9c0b8,War Widow(er)s Recognition Payment Scheme: exempt from tax,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10872:ab3e89714e36e0fd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10884:705165259923959d,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10890:edb943961ecb0b12,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10878:542fa42620df754c,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22019:7c7a721be35d408e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22013:2e5134042af429fc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10866:051092fd74643323,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10873:9698a9dc2b01e083,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10885:c7f6c362c221ef55,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10891:7086a5f8f22beabd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10879:94a1a7533977c3b1,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-37643.97898759124,-37643.97898759124,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22020:d1f17d04adb8a116,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22014:4faa8bfbdb85992a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10867:147deddad4033df7,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-201508.96607854246,-201508.96607854246,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10874:88dcdb57e8b43ffc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-358514.08559610706,-358514.08559610706,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10886:eeef653d65cd513e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10892:911780d97c4212b3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-16.798046721306758,-16.798046721306758,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10880:096b591f947b2458,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-237518.5304947378,-237518.5304947378,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22021:210b9d2af9b72a2e,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-0.10403529233496536,-0.10403529233496536,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22015:55edab1b30f6d54f,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-0.9940045921639274,-0.9940045921639274,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10868:8f870a475ed246db,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-187781.67361798784,-187781.67361798784,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10875:97bf77a2c400da9b,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-896285.2139902675,-896285.2139902675,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10887:e10107636c7c8c8a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10893:20034af962b8da0a,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-425.55995412430406,-425.55995412430406,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10881:589dfe83cfebbab3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-745798.9265613018,-745798.9265613018,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22022:6fb2ffbbc21290cc,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-2.6052475807330335,-2.6052475807330335,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22016:30e77df23eacbce9,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-25.13155126049646,-25.13155126049646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10869:64d966d69d758579,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-181322.96950573154,-181322.96950573154,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10876:addf71d5a348a2ca,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-1165170.7781873478,-1165170.7781873478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10888:d59091e560885638,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10894:6cab492411b81341,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1106.397622184281,-1106.397622184281,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10882:cddda12a3e0b6c37,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-1440509.5959251581,-1440509.5959251581,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22023:78854258bf017839,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-6.6988295889734255,-6.6988295889734255,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22017:c17fb3322a6a6522,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-65.32487535536424,-65.32487535536424,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10870:2fbc5a856300eacd,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-178318.7852665023,-178318.7852665023,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10877:e94e83edea73da98,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-1344427.8209854015,-1344427.8209854015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10889:523ad730d445b276,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-13444.278209854014,-13444.278209854014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10895:1927bf0a68fe4de3,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-1702.2447958595162,-1702.2447958595162,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10883:9347e208a368d487,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-1807179.8769685766,-1807179.8769685766,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22024:91a88467b8c9b8a4,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-10.223503991932748,-10.223503991932748,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22018:bf392e0f064296ac,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-100.86918359814128,-100.86918359814128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:10871:06d96e3c2ceb1700,autumn_statement_2023__welsh_freeport_initial_5_years_tax_reliefs_offer_db2487dc,Welsh Freeport: initial 5 years tax reliefs offer,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-176098.76559345136,-176098.76559345136,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22127:bd967cb1c5657c9c,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,3271732.0716938046,3271732.0716938046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22128:53e9dea5c205c0f0,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-26017039.982916687,-26017039.982916687,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22129:6f87fcefdc677c51,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22130:71aecc0b7e13129d,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22131:f0dc2e88b9a4f7a8,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22132:c039ed22f365d3b1,autumn_statement_2023__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21641:273615e1b0d6be60,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21647:a427fdb6ca4be048,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21653:0fc4385fbabbd09a,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21659:44c8c7a2bddd1fce,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21642:9e1d33529f703a63,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21648:3b4dae569192e607,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21654:c7ffdb091e7ee628,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21660:4b6bdf3998f9a94a,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21643:b98c2c19f294ac82,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-25712876.08357266,-25712876.08357266,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21649:6226c2ffa54de94d,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21655:28589173078b6492,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,152857500.0,152857500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21661:a006c32fc6dc3c25,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21644:b70a2dfe2cf39530,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-51425752.16714532,-51425752.16714532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21650:90299c999948418d,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21656:a929cff71a8896bc,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,548788500.0,548788500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21662:4b22a247effee1ed,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21645:573763fc49ece956,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-66853477.817288905,-66853477.817288905,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21651:fb8ee73e53756a35,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21657:d3aecf61bc40d9ba,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,970456500.0,970456500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21663:c014768776ddd1b6,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21646:48df581ba20b672f,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-71996053.03400344,-71996053.03400344,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21652:6c98a44d3ff03796,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21658:5e055b34cd0fcbee,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,1335282000.0,1335282000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:21664:ee5e4b940c81efc4,autumn_statement_2023__work_capability_assessment_wca_reform_to_descriptors_5c410d08,Work Capability Assessment (WCA): reform to descriptors,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22157:4ffa70d075709e21,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22163:f596653c27378f18,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22158:6832b113844ef9ab,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22164:28e769634357f2a0,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22159:123ecf59209c9c5a,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,65558994.70532556,65558994.70532556,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22165:2a5f20d05927cf29,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-65558994.70532556,-65558994.70532556,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22160:574e65506d1d556f,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,174241733.5459327,174241733.5459327,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22166:2ec59f10399ceaa8,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-174241733.5459327,-174241733.5459327,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22161:7370cbecc92eef0b,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,235096309.13975134,235096309.13975134,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22167:2f10410baa0949ac,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-235096309.13975134,-235096309.13975134,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22162:f2f61a4ea839b3bc,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,314186994.797272,314186994.797272,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +autumn_statement_2023,obr_pmd_nov2025:22168:67e88267f3c43386,autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147,Work capability assessment: welfare cap adjustment,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-314186994.797272,-314186994.797272,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -2338950645.5608416, + "obr_value_gbp_decimal": "-2338950645.5608416", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10548:f2f563200611f223", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 427379.17741826555, + "obr_value_gbp_decimal": "427379.17741826555", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21467:50ff3ce409415888", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 6050941.286489317, + "obr_value_gbp_decimal": "6050941.286489317", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21473:ab05b76b7f2d2bb3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 25591867.351959452, + "obr_value_gbp_decimal": "25591867.351959452", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21461:f9e31391303b473d", + "source_table": "Spending Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10561:0142012d49059613", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -102403287.04797442, + "obr_value_gbp_decimal": "-102403287.04797442", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10555:6e52d779b70c2afe", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json", + "artifact_sha256": "f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -369032563.99687773, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 369032563.99687773, + "obr_value_gbp_decimal": "369032563.99687773", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -369032563.99687773, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10543:a1f1338aee24ceda", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json", + "artifact_sha256": "f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -1633096531.1209488, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9128907735.336323, + "obr_value_gbp_decimal": "-9128907735.336323", + "pe_to_obr_ratio": 1.1788928728898784, + "pe_value_gbp": -10762004266.457272, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -1633096531.1209488, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10549:7322b894d39fa3ec", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 2018015.4325961594, + "obr_value_gbp_decimal": "2018015.4325961594", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21468:3a8f7c4777a80257", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 26548204.209517945, + "obr_value_gbp_decimal": "26548204.209517945", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21474:9cbc966cf0e74bd1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2024.json", + "artifact_sha256": "f8fc9ad0f42f299bb61bb8865d7f167e2339b6c7deb8802275a917d47f0aa8ad", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 126899546.10604097, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 116325864.29395293, + "obr_value_gbp_decimal": "116325864.29395293", + "pe_to_obr_ratio": 2.090897083604456, + "pe_value_gbp": 243225410.3999939, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 126899546.10604097, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21462:c775903b43caf723", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10562:c587a7ea3d698161", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -274945169.9796506, + "obr_value_gbp_decimal": "-274945169.9796506", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10556:7fa8864402f56971", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -606767032.7839051, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 606767032.7839051, + "obr_value_gbp_decimal": "606767032.7839051", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -606767032.7839051, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10544:79169e2dc0d81851", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -2276505303.39382, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9182264794.75723, + "obr_value_gbp_decimal": "-9182264794.75723", + "pe_to_obr_ratio": 1.2479241618792816, + "pe_value_gbp": -11458770098.15105, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2276505303.39382, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10550:68081ae97974ee1e", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 4219502.741366684, + "obr_value_gbp_decimal": "4219502.741366684", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21469:e585cb5a7bf7268c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 44796300.3371725, + "obr_value_gbp_decimal": "44796300.3371725", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21475:d7a921363b549d4a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2025.json", + "artifact_sha256": "62d215f59525ef06708086f637faf8ba48892078398db6118e9603851c74ec3b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 115625701.4661333, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 152733252.59708387, + "obr_value_gbp_decimal": "152733252.59708387", + "pe_to_obr_ratio": 1.7570434041050529, + "pe_value_gbp": 268358954.06321716, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 115625701.4661333, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21463:fd9bc11d19465ecb", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10563:81781f08d44304b1", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -410015038.5887736, + "obr_value_gbp_decimal": "-410015038.5887736", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10557:93c084b7621cd9ac", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -684430484.3659679, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 684430484.3659679, + "obr_value_gbp_decimal": "684430484.3659679", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -684430484.3659679, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10545:18a361a4f818b0b8", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -2576320059.996151, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9343022622.888573, + "obr_value_gbp_decimal": "-9343022622.888573", + "pe_to_obr_ratio": 1.2757480275906292, + "pe_value_gbp": -11919342682.884724, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2576320059.996151, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10551:67fe35e4947b995a", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 5651180.102607832, + "obr_value_gbp_decimal": "5651180.102607832", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21470:a374a68995990feb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 57144853.40665652, + "obr_value_gbp_decimal": "57144853.40665652", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21476:68e76146f1165518", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2026.json", + "artifact_sha256": "91fb1c66577b718a1f8c6c3e0adfc6c20d5c906bb6248a3a012d04586565f645", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 103474092.30437705, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 171410663.03096536, + "obr_value_gbp_decimal": "171410663.03096536", + "pe_to_obr_ratio": 1.6036619337134497, + "pe_value_gbp": 274884755.3353424, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 103474092.30437705, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21464:190052623cdf04c0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10564:2063a39157d32288", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -522423182.3558507, + "obr_value_gbp_decimal": "-522423182.3558507", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10558:b4986d812dc5a6a2", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -784710852.2952693, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 784710852.2952693, + "obr_value_gbp_decimal": "784710852.2952693", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -784710852.2952693, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10546:fa5fffec2b5956c5", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -2690985730.234661, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9564167485.439438, + "obr_value_gbp_decimal": "-9564167485.439438", + "pe_to_obr_ratio": 1.2813612093610278, + "pe_value_gbp": -12255153215.674099, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2690985730.234661, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10552:16a41c96f88267ae", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 6908418.202002009, + "obr_value_gbp_decimal": "6908418.202002009", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21471:b097d213678c2035", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 68627276.01524708, + "obr_value_gbp_decimal": "68627276.01524708", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21477:948ae569eb8d4a91", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2027.json", + "artifact_sha256": "e0da57532336675cdfb4df05ecdcf9f223f15f714bc0672a76e3635d8409b3db", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 112261178.26514068, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 170116390.2381247, + "obr_value_gbp_decimal": "170116390.2381247", + "pe_to_obr_ratio": 1.6599080671062927, + "pe_value_gbp": 282377568.5032654, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 112261178.26514068, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21465:6ea19652f3e3ea6b", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10565:b5bfc5a7ff82833c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -622482777.6002628, + "obr_value_gbp_decimal": "-622482777.6002628", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10559:25df56e9c429d3de", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -870756822.6676524, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 870756822.6676524, + "obr_value_gbp_decimal": "870756822.6676524", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -870756822.6676524, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10547:ac4c90edc3f68a4a", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -2726080675.8680973, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9840040167.551245, + "obr_value_gbp_decimal": "-9840040167.551245", + "pe_to_obr_ratio": 1.2770395881977887, + "pe_value_gbp": -12566120843.419342, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2726080675.8680973, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10553:39c2cf71f48d4440", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 7996365.527369115, + "obr_value_gbp_decimal": "7996365.527369115", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21472:b09d4425f46fcb57", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 78361107.60494722, + "obr_value_gbp_decimal": "78361107.60494722", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21478:88af641dd7a06883", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p_2028.json", + "artifact_sha256": "d8f4627d8e1d102d8cf7503cd4391495464512b6d1980a461ce84863ea2f0a4b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 128308817.84077802, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 180120937.94196734, + "obr_value_gbp_decimal": "180120937.94196734", + "pe_to_obr_ratio": 1.7123481551163002, + "pe_value_gbp": 308429755.78274536, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 128308817.84077802, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21466:43674024394e1bc0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10608:8d76207d856fc00c", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10602:10fba5ede62ec9a5", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10590:9fb656d369cf6c02", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10596:482eac698ab9c181", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21503:210e9e8bada76134", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21509:c5123f714ee54ff9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:21497:197a81ed0459bc7d", + "source_table": "Spending Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10609:0bf03e9f919bfbae", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -36776850.44972875, + "obr_value_gbp_decimal": "-36776850.44972875", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10603:f988dfb34cc38104", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10591:06c2501422284995", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -71380982.59175849, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -348669309.17433286, + "obr_value_gbp_decimal": "-348669309.17433286", + "pe_to_obr_ratio": 1.2047240199052576, + "pe_value_gbp": -420050291.76609135, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -71380982.59175849, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10597:37b420855b7005a0", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21504:11aac6da7a06d654", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21510:f7365b6a93fbe4c8", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2024.json", + "artifact_sha256": "a8663f31d9e7761ade6b06bf079ece314df1858f0d1dd3c42f3d9abc9faac63d", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 34339216.44303664, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 4097382.253023544, + "obr_value_gbp_decimal": "4097382.253023544", + "pe_to_obr_ratio": 9.380769555414805, + "pe_value_gbp": 38436598.69606018, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 34339216.44303664, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21498:3fa4108a7eac0a15", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10610:e82a65922591db12", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -120277089.33685336, + "obr_value_gbp_decimal": "-120277089.33685336", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10604:2e41723e31096d04", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -1701838.270432405, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 1701838.270432405, + "obr_value_gbp_decimal": "1701838.270432405", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -1701838.270432405, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10592:e5c257a04708cde7", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -84466373.49297798, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -350102319.5871488, + "obr_value_gbp_decimal": "-350102319.5871488", + "pe_to_obr_ratio": 1.2412619647667096, + "pe_value_gbp": -434568693.08012676, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -84466373.49297798, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10598:28f9366b82391330", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -59309.51934322535, + "obr_value_gbp_decimal": "-59309.51934322535", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21505:374cb2da46d104d4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -112111.41483992286, + "obr_value_gbp_decimal": "-112111.41483992286", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21511:69ca865721717cf1", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2025.json", + "artifact_sha256": "c49ea238ead33ad8c0975037f5ac0cd1ae13fac4448a7cbae8065c1772d03016", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 32522692.439530067, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 5374644.901458091, + "obr_value_gbp_decimal": "5374644.901458091", + "pe_to_obr_ratio": 7.05113324430177, + "pe_value_gbp": 37897337.34098816, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 32522692.439530067, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21499:909bf2ab3554e230", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10611:c9463e33b6dd399f", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -186661694.94794962, + "obr_value_gbp_decimal": "-186661694.94794962", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10605:e8520c5b5437234d", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -141921087.68720073, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 141921087.68720073, + "obr_value_gbp_decimal": "141921087.68720073", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -141921087.68720073, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10593:f37c77d805ce9401", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -85682975.0736059, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -358399850.0876191, + "obr_value_gbp_decimal": "-358399850.0876191", + "pe_to_obr_ratio": 1.239070900985753, + "pe_value_gbp": -444082825.161225, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -85682975.0736059, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10599:0cdd3c6417e28a14", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 1511118.689659208, + "obr_value_gbp_decimal": "1511118.689659208", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21506:b8ab58b536a1ad7f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 13448321.248614388, + "obr_value_gbp_decimal": "13448321.248614388", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21512:54f73d621c17378e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2026.json", + "artifact_sha256": "00ae140a2a86d3629e7f27b92d962b8a0821fde71a7bf820d1caf19fefda59a6", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 30166133.410920314, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6093086.0845173085, + "obr_value_gbp_decimal": "6093086.0845173085", + "pe_to_obr_ratio": 5.950879241239222, + "pe_value_gbp": 36259219.49543762, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 30166133.410920314, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21500:3cd35347ee5fc266", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10612:6f1e9a3bd0d656c3", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -242068400.86703146, + "obr_value_gbp_decimal": "-242068400.86703146", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10606:464a49f34a9b5964", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -206481578.21251217, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 206481578.21251217, + "obr_value_gbp_decimal": "206481578.21251217", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -206481578.21251217, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10594:eac703aa1cd0c605", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -92990423.99064428, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -368703205.37524307, + "obr_value_gbp_decimal": "-368703205.37524307", + "pe_to_obr_ratio": 1.2522094265386285, + "pe_value_gbp": -461693629.36588734, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -92990423.99064428, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10600:d0828a5bfb537ca4", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 2238872.256787487, + "obr_value_gbp_decimal": "2238872.256787487", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21507:2c2538b49423c207", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 20144606.500244483, + "obr_value_gbp_decimal": "20144606.500244483", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21513:7aa3f5c32491b748", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2027.json", + "artifact_sha256": "b0007ffa9e387288a3fedc0e1d47e1148fa4b4769e63e22a25a68b39a06d035e", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 34367757.78360093, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6154373.680937649, + "obr_value_gbp_decimal": "6154373.680937649", + "pe_to_obr_ratio": 6.584281937583749, + "pe_value_gbp": 40522131.464538574, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 34367757.78360093, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:21501:53e1c92d4a4f4e96", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Capital gains tax' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10613:3cfca8cfa0228665", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Capital gains tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -290645711.2809461, + "obr_value_gbp_decimal": "-290645711.2809461", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10607:8dbf84f23026cba0", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -261654511.53642154, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 261654511.53642154, + "obr_value_gbp_decimal": "261654511.53642154", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -261654511.53642154, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10595:d9bbeb74fa78d25e", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -98702892.37461907, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": -378862321.47441095, + "obr_value_gbp_decimal": "-378862321.47441095", + "pe_to_obr_ratio": 1.2605244353423666, + "pe_value_gbp": -477565213.84903, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": -98702892.37461907, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10601:756ded1466aa84b3", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 2838759.920443839, + "obr_value_gbp_decimal": "2838759.920443839", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21508:243bee3203cd1327", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 25848426.991564553, + "obr_value_gbp_decimal": "25848426.991564553", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21514:95c9fc186b0b36f4", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/autumn_statement_2023__class_2_self_employed_nics_abolition_2028.json", + "artifact_sha256": "c2d8898fae8da31b8d0417aa1d70b5c0c5e672fa91b17acb1c12232c3b11a849", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented \u00a33.70/week that was due from April2024 without abolition, with a \u00a312,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits \u00a36,725-\u00a312,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses \u00a33.15 for2023-24 against the actual \u00a33.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep \u00a33.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; Class 2/Class 4 cap interaction", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_4/ni_class_4_maximum.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The FY2027\u201328 announced artifact records \u2212\u00a3552.039m in ni_class_2 and \u2212\u00a3786.808m in ni_class_4, alongside +\u00a311.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with \u00a3143,750 self-employment income and zero employee NICs reproduces a \u00a31,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. This points to a pinned cap-formula issue; the artifact quantifies the national Class 4 head, while a full household trace would be needed to attribute that entire head to the reproduced instability.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 34470084.78215006, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "autumn_statement_2023__class_2_self_employed_nics_abolition", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted." + ], + "obr_value_gbp": 6726701.429016321, + "obr_value_gbp_decimal": "6726701.429016321", + "pe_to_obr_ratio": 6.124366696797303, + "pe_value_gbp": 41196786.21116638, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 \u00a33.70 weekly rate above \u00a312,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted.", + "residual_gbp": 34470084.78215006, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:21502:1ea7fa7e0cfb40da", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": -235096309.13975134, + "obr_value_gbp_decimal": "-235096309.13975134", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22167:2f10410baa0949ac", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Work capability assessment: welfare cap adjustment", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 314186994.797272, + "obr_value_gbp_decimal": "314186994.797272", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22162:f2f61a4ea839b3bc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work capability assessment: welfare cap adjustment", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "autumn_statement_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "autumn_statement_2023__work_capability_assessment_welfare_cap_adjustment_aaf86147", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": -314186994.797272, + "obr_value_gbp_decimal": "-314186994.797272", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22168:67e88267f3c43386", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Work capability assessment: welfare cap adjustment", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + } +] diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/COMPARISON.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/COMPARISON.md new file mode 100644 index 0000000..cdad939 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/autumn_statement_2023/COMPARISON.md @@ -0,0 +1,1227 @@ +# Autumn Statement 2023: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1116 rows, 50 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +Unsupported on this release: calendar years 2023 lie outside its population's data years, so they were not computed. 14 source rows keep their OBR values without a PolicyEngine counterpart. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 4 | 84 | -55.217 | 65.982 | +| not_expressible | 35 | 318 | 15.971 | 21.286 | +| out_of_household_scope | 38 | 714 | -67.493 | 99.223 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 24 | 204 | 8.607 | 10.499 | +| model_or_data_gap | 11 | 114 | 7.364 | 10.787 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Alcohol duty | not_available: 6 | +| Bank surcharge | not_available: 6 | +| Betting | not_available: 6 | +| Business rates | not_available: 12 | +| Capital gains tax | not_available: 24 | +| Climate change levy | not_available: 12 | +| Company and other credits | not_available: 12 | +| Corporation tax (onshore) | not_available: 60 | +| Customs duty | not_available: 12 | +| Electricity generators levy | not_available: 6 | +| Emissions trading scheme | not_available: 6 | +| Immigration health surcharge | not_available: 6 | +| Income tax | both_zero: 2, not_available: 81, pe_zero: 13 | +| Interest and dividend receipts | not_available: 12 | +| Landfill tax | not_available: 6 | +| Locally-financed capital expenditure | not_available: 6 | +| Locally-financed current expenditure | not_available: 36 | +| Multinational top-up tax | not_available: 6 | +| NICs | not_available: 57, same_sign_ratio_0.8_to_1.25: 10, same_sign_ratio_1.25_to_2: 5 | +| Other departmental expenditure (current) | not_available: 6 | +| Other tax | not_available: 6 | +| PSCE in RDEL | not_available: 228 | +| PSGI in CDEL | not_available: 54 | +| Plastic packaging tax | not_available: 6 | +| Scottish BGA (capital) | not_available: 12 | +| Scottish BGA (current) | not_available: 186 | +| Student loans | not_available: 18 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 30 | +| Vehicle excise duty | not_available: 6 | +| Visa fees | not_available: 6 | +| Welfare inside cap | not_available: 88, same_sign_ratio_1.25_to_2: 9, same_sign_ratio_at_least_2: 11 | +| Welfare outside cap | not_available: 42 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 90 | +| business_tax | not_available: 144 | +| housing_benefit | not_available: 7, same_sign_ratio_1.25_to_2: 5 | +| indirect_tax | not_available: 24 | +| national_insurance | both_zero: 2, not_available: 81, pe_zero: 13, same_sign_ratio_0.8_to_1.25: 10, same_sign_ratio_1.25_to_2: 9, same_sign_ratio_at_least_2: 11 | +| other | not_available: 252 | +| savings | not_available: 18 | +| scope | not_available: 324 | +| tax_benefit | not_available: 48 | +| transport | not_available: 12 | +| welfare | not_available: 54 | +| winter_fuel_payment | not_available: 12 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this release projects one later survey population. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 50 computed rows and £21.501bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Alcohol duty: freeze rates until 1 August 2024 | 2023-24 | Alcohol duty | not_expressible / construction_pending | -0.088 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.221 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2025-26 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2026-27 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2027-28 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 August 2024 | 2028-29 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Apprenticeship Growth Sector Pilot | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Apprenticeship Growth Sector Pilot | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.112 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Business rates | out_of_household_scope | -2.377 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.190 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 1.474 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | PSCE in RDEL | out_of_household_scope | -1.705 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Income tax | out_of_household_scope | 0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Income tax | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 75% relief for Retail, Hospitality and Leisure sectors in 2024-25, up to £110,000 cash cap | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Business rates | out_of_household_scope | -0.325 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.202 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.231 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Business rates | out_of_household_scope | -0.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.193 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Business rates | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Business rates | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.255 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Business rates | out_of_household_scope | -0.406 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Income tax | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.219 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.256 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: freeze the small business multiplier in 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2023-24 | Bank surcharge | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.278 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2024-25 | Bank surcharge | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.715 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2025-26 | Bank surcharge | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -1.436 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2026-27 | Bank surcharge | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -7.533 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2027-28 | Bank surcharge | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -10.694 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2028-29 | Bank surcharge | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: permanent full expensing from 2026-27 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -10.913 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Clarifying structural assets for life insurance companies: regulations applying from 1 January 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Income tax | partial | 0.084 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | NICs | partial | -2.339 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2023-24 | Welfare inside cap | partial | 0.026 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.102 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Income tax | partial | 0.369 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | NICs | partial | -9.129 | -10.762 | 1.179 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2024-25 | Welfare inside cap | partial | 0.116 | 0.243 | 2.091 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.275 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Income tax | partial | 0.607 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | NICs | partial | -9.182 | -11.459 | 1.248 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2025-26 | Welfare inside cap | partial | 0.153 | 0.268 | 1.757 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.410 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Income tax | partial | 0.684 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | NICs | partial | -9.343 | -11.919 | 1.276 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2026-27 | Welfare inside cap | partial | 0.171 | 0.275 | 1.604 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.522 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Income tax | partial | 0.785 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | NICs | partial | -9.564 | -12.255 | 1.281 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2027-28 | Welfare inside cap | partial | 0.170 | 0.282 | 1.660 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.622 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Income tax | partial | 0.871 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | NICs | partial | -9.840 | -12.566 | 1.277 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2p cut to the main rate of Class 1 employee NICs from January 2024 | 2028-29 | Welfare inside cap | partial | 0.180 | 0.308 | 1.712 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Income tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | NICs | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | NICs | partial | -0.349 | -0.420 | 1.205 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2024-25 | Welfare inside cap | partial | 0.004 | 0.038 | 9.381 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.120 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Income tax | partial | 0.002 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | NICs | partial | -0.350 | -0.435 | 1.241 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2025-26 | Welfare inside cap | partial | 0.005 | 0.038 | 7.051 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.187 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Income tax | partial | 0.142 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | NICs | partial | -0.358 | -0.444 | 1.239 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2026-27 | Welfare inside cap | partial | 0.006 | 0.036 | 5.951 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Income tax | partial | 0.206 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | NICs | partial | -0.369 | -0.462 | 1.252 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2027-28 | Welfare inside cap | partial | 0.006 | 0.041 | 6.584 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.291 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Income tax | partial | 0.262 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | NICs | partial | -0.379 | -0.478 | 1.261 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): abolish Class 2 self-employed NICs liability from April 2024 | 2028-29 | Welfare inside cap | partial | 0.007 | 0.041 | 6.124 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.; Restores only compulsory cash liability at the documented April2024 £3.70 weekly rate above £12,570; later hypothetical uprating, voluntary contributions and benefit-credit/entitlement responses are omitted. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Capital gains tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Income tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | NICs | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | NICs | partial | -0.325 | -0.305 | 0.937 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2024-25 | Welfare inside cap | partial | 0.004 | 0.018 | 4.406 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Income tax | partial | 0.019 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | NICs | partial | -0.324 | -0.311 | 0.960 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2025-26 | Welfare inside cap | partial | 0.005 | 0.020 | 3.749 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.132 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Income tax | partial | 0.114 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | NICs | partial | -0.330 | -0.327 | 0.991 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2026-27 | Welfare inside cap | partial | 0.006 | 0.021 | 3.517 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.173 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Income tax | partial | 0.161 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | NICs | partial | -0.342 | -0.348 | 1.015 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2027-28 | Welfare inside cap | partial | 0.006 | 0.023 | 3.712 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Capital gains tax | partial | 0.000 | — | — | not_available | not_computed: source head 'Capital gains tax' has 0 registered mappings | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.209 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Income tax | partial | 0.203 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | NICs | partial | -0.363 | -0.368 | 1.014 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 1p cut to the main rate of Class 4 self-employed NICs from April 2024 | 2028-29 | Welfare inside cap | partial | 0.007 | 0.024 | 3.605 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2023-24 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2025-26 | Climate change levy | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2026-27 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2027-28 | Climate change levy | out_of_household_scope | -0.295 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement (CCA): introduce 6-year scheme from 1 January 2025- 31 December 2030 | 2028-29 | Climate change levy | out_of_household_scope | -0.332 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2023-24 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2024-25 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2025-26 | Climate change levy | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2026-27 | Climate change levy | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2027-28 | Climate change levy | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Levy: freeze main and reduced rates for one year from April 2025 | 2028-29 | Climate change levy | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2024-25 | VAT | not_expressible / construction_pending | 0.052 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2025-26 | VAT | not_expressible / construction_pending | 0.096 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2026-27 | VAT | not_expressible / construction_pending | 0.076 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2027-28 | VAT | not_expressible / construction_pending | 0.059 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Construction Industry Scheme (CIS) Reform: reforms to the Gross Payment Status test | 2028-29 | VAT | not_expressible / construction_pending | 0.042 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2023-24 | Company and other credits | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2024-25 | Company and other credits | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative industries tax relief: extend the 5% uplift for animated TV to animated films from 1 January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2023-24 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2023-24 | Plastic packaging tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2024-25 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2024-25 | Plastic packaging tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2025-26 | Landfill tax | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2025-26 | Plastic packaging tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2026-27 | Landfill tax | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2026-27 | Plastic packaging tax | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2027-28 | Landfill tax | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2027-28 | Plastic packaging tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2028-29 | Landfill tax | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defra: Deposit Return Scheme & Extended Producer Responsibility policy | 2028-29 | Plastic packaging tax | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Devolution of winter fuel payments to Scotland | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.178 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.179 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.182 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.183 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.182 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| Devolution of winter fuel payments to Scotland | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Devolution of winter fuel payments to Scotland | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.183 | — | — | not_available | not_computed: Historical means-tested Winter Fuel eligibility interacts with the later £35,000 recovery regime; requires an explicitly reconstructed eligibility world and Scottish scope before executable classification. | +| DWP: new powers to tackle fraud and error | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.208 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: new powers to tackle fraud and error | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.268 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| DWP: new powers to tackle fraud and error | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Electricity Generator Levy: new investment exemption | 2023-24 | Electricity generators levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2024-25 | Electricity generators levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2025-26 | Electricity generators levy | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2026-27 | Electricity generators levy | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2027-28 | Electricity generators levy | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: new investment exemption | 2028-29 | Electricity generators levy | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2024-25 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Employer NICs: extend relief for employers of veterans for one year from April 2024 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Expanding Made Smarter Adoption programme: supporting manufacturing SMEs | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.708 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.535 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.716 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.539 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.724 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.543 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.733 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.548 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Extending 100% Business Rates Retention for Greater Manchester and West Midlands Mayoral Combined Authorities | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Fit Note Reform trial | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2023-24 | Betting | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2024-25 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2025-26 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2026-27 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2027-28 | Betting | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain bands for one year from April 2024 | 2028-29 | Betting | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2023-24 | Other tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2023-24 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2024-25 | Other tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2025-26 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2026-27 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2027-28 | Other tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2028-29 | Other tax | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HGV Levy and Vehicle Excise Duty for HGVs: freeze rates in 2024-25 | 2028-29 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.162 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.105 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.108 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.413 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.270 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.227 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.146 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.406 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.256 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.233 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.429 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.271 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.244 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.444 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.280 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: Investment in Debt Management Capability | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: Investment in Debt Management Capability | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.210 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Home office fees: increase in visa fees and immigration health surcharge | 2023-24 | Immigration health surcharge | not_expressible / construction_pending | 0.175 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2023-24 | Visa fees | not_expressible / construction_pending | 0.265 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2024-25 | Immigration health surcharge | not_expressible / construction_pending | 0.880 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2024-25 | Visa fees | not_expressible / construction_pending | 0.540 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2025-26 | Immigration health surcharge | not_expressible / construction_pending | 0.770 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2025-26 | Visa fees | not_expressible / construction_pending | 0.475 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2026-27 | Immigration health surcharge | not_expressible / construction_pending | 0.715 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2026-27 | Visa fees | not_expressible / construction_pending | 0.435 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2027-28 | Immigration health surcharge | not_expressible / construction_pending | 0.720 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2027-28 | Visa fees | not_expressible / construction_pending | 0.420 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2028-29 | Immigration health surcharge | not_expressible / construction_pending | 0.720 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Home office fees: increase in visa fees and immigration health surcharge | 2028-29 | Visa fees | not_expressible / construction_pending | 0.415 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Housing Revenue Account rate: extend the preferential Public Works Loan Board rate for housebuilding to June 2025 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Multinational top-up tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Multinational top-up tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Income tax | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Multinational top-up tax | out_of_household_scope | 0.269 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Income tax | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Multinational top-up tax | out_of_household_scope | 0.462 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Income tax | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Multinational top-up tax | out_of_household_scope | 0.497 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Income tax | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Multinational top-up tax | out_of_household_scope | 0.522 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Implement the OECD Pillar 2 Undertaxed Profits Rule from 31 December 2024, alongside repeal of the Offshore Receipts on Intangible Property rules | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Income tax: expanding the cash basis from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.028 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Placement and Support (IPS): expand access | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Placement and Support (IPS): expand access | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.065 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.006 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.010 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | -0.006 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: bring Long Term Asset Funds into the scope of Innovative Finance ISAs from April 2024 | 2028-29 | Income tax | not_expressible / model_or_data_gap | -0.014 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.030 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.059 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain subscription limits at current levels for 2024-25 for Adult, Junior, Lifetime ISAs and Child Trust Fund | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.129 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Investment Opportunity Fund and other regional investment | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.252 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.050 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.025 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Opportunity Fund and other regional investment | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling Up: additional partnerships and projects | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2023-24 | Welfare outside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2024-25 | Welfare inside cap | partial | -0.953 | -1.737 | 1.823 | same_sign_ratio_1.25_to_2 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2024-25 | Welfare outside cap | partial | -0.330 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2025-26 | Welfare inside cap | partial | -1.092 | -1.916 | 1.755 | same_sign_ratio_1.25_to_2 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2025-26 | Welfare outside cap | partial | -0.391 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2026-27 | Welfare inside cap | partial | -1.188 | -1.946 | 1.638 | same_sign_ratio_1.25_to_2 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2026-27 | Welfare outside cap | partial | -0.399 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2027-28 | Welfare inside cap | partial | -1.260 | -2.005 | 1.591 | same_sign_ratio_1.25_to_2 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2027-28 | Welfare outside cap | partial | -0.402 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2028-29 | Welfare inside cap | partial | -1.273 | -2.025 | 1.591 | same_sign_ratio_1.25_to_2 | constructed: Housing Benefit and UC housing effects are combined in Welfare inside cap; the OBR Welfare outside cap caseload is not separately identified.; Rent and tenure responses are absent; the certified later rent distribution and population are retained. | +| Local Housing Allowance (LHA): set to the 30th percentile from April 2024 | 2028-29 | Welfare outside cap | partial | -0.425 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Local Authority Housing Fund, housing supply and planning | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.109 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Local Authority Housing Fund, housing supply and planning | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mandatory Work Placements: phased rollout | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2023-24 | Other departmental expenditure (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2024-25 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2025-26 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2026-27 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2027-28 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend to end-June 2025 | 2028-29 | Other departmental expenditure (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2023-24 | PSCE in RDEL | out_of_household_scope | -4.573 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.235 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS: funding for Agenda for Change pay awards (consolidated and non-consolidated) and winter planning | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2023-24 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | NICs | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NICs: freeze the Lower Earnings Limit and Small Profits Threshold for one year from April 2024 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | NICs | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | Income tax | not_expressible / construction_pending | 0.015 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | NICs | not_expressible / construction_pending | 0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | Income tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | NICs | not_expressible / construction_pending | 0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OECD Model Rules for Digital Platforms from January 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.199 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.204 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.209 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.215 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.222 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other previously announced increases to departmental spending | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2023-24 | Income tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2024-25 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2025-26 | Income tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2026-27 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2027-28 | Income tax | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Pensions: reduce the authorised surplus payment charge from 35% to 25% | 2028-29 | Income tax | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.018 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.031 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Personal Independence Payment (PIP): extend operational easements until end of November 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | Income tax | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Post Office compensation scheme payments: exempt from tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2023-24 | Company and other credits | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2024-25 | Company and other credits | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.163 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.164 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.098 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D reliefs: simplifying and improving the system from April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2023-24 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2024-25 | Welfare outside cap | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.554 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2025-26 | Welfare outside cap | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.252 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2026-27 | Welfare outside cap | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2027-28 | Welfare outside cap | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Restart: expand eligibility and extend the scheme for two years | 2028-29 | Welfare outside cap | not_expressible / construction_pending | 0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sanctions: closing claims for disengaged claimaints & end of scheme review | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Government Fiscal Framework: updated Block Grant Adjustments Spend | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.033 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2023-24 | Locally-financed capital expenditure | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2024-25 | Locally-financed capital expenditure | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2025-26 | Locally-financed capital expenditure | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2026-27 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2027-28 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2028-29 | Locally-financed capital expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Setting the debt caps for the North of Tyne and South Yorkshire Mayoral Combined Authorities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | Income tax | not_expressible / model_or_data_gap | -0.008 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Simplifying Making Tax Digital for Income Tax Self-Assessment | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.440 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2024-25 | PSCE in RDEL | out_of_household_scope | -1.420 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2025-26 | PSCE in RDEL | out_of_household_scope | -1.245 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2026-27 | PSCE in RDEL | out_of_household_scope | -1.150 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2027-28 | PSCE in RDEL | out_of_household_scope | -1.140 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Spending increase to offset increase in Home Office fees | 2028-29 | PSCE in RDEL | out_of_household_scope | -1.135 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2024-25 | Student loans | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.108 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2025-26 | Student loans | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.111 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2026-27 | Student loans | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.114 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2027-28 | Student loans | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.118 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: impact of NHS Long Term Workforce Plan | 2028-29 | Student loans | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2023-24 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2025-26 | Student loans | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2026-27 | Student loans | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2027-28 | Student loans | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: introduce the Lifelong Learning Entitlement from 2025-26 academic year | 2028-29 | Student loans | out_of_household_scope | -0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2023-24 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2025-26 | Interest and dividend receipts | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2025-26 | Student loans | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2026-27 | Interest and dividend receipts | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2026-27 | Student loans | out_of_household_scope | 0.090 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2027-28 | Student loans | out_of_household_scope | 0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2028-29 | Interest and dividend receipts | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student Finance: reduce maximum tuition fees for Foundation Years from 2025-26 academic year | 2028-29 | Student loans | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supporting victims of domestic abuse | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.128 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Talking Therapies: expand access and increase provision | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Talking Therapies: expand access and increase provision | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.039 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tariffs: impact of FTAs and other changes on revenue | 2023-24 | Customs duty | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2024-25 | Customs duty | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2025-26 | Customs duty | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2026-27 | Customs duty | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2027-28 | Customs duty | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariffs: impact of FTAs and other changes on revenue | 2028-29 | Customs duty | out_of_household_scope | -0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.038 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.092 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.095 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.098 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on Hand Rolling Tobacco by RPI+12% from 6pm on 22 November 2023 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.101 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2023-24 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2024-25 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2025-26 | Emissions trading scheme | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2026-27 | Emissions trading scheme | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2027-28 | Emissions trading scheme | not_expressible / construction_pending | 0.100 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Emissions Trading Scheme: expansion to maritime and waste sectors | 2028-29 | Emissions trading scheme | not_expressible / construction_pending | 0.184 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.153 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: extend the £2,500 surplus earnings threshold for one year from April 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.043 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.078 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.080 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: increase the Minimum Income Floor by up to a max. of £1,250 a month for lead carers from April 2024 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.272 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.081 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.081 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.080 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Credit: Severe Disability Premium transitional protection | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.075 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.139 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.018 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.040 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.064 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Support: increase to 100,000 starts per year | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.087 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Updated departmental spending plans | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.672 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.973 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2024-25 | PSCE in RDEL | out_of_household_scope | 1.452 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2024-25 | PSGI in CDEL | out_of_household_scope | -2.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated departmental spending plans | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSCE in RDEL | out_of_household_scope | -1.763 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (current) | out_of_household_scope | -1.251 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSCE in RDEL | out_of_household_scope | -3.108 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (current) | out_of_household_scope | -1.407 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSCE in RDEL | out_of_household_scope | -3.280 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (current) | out_of_household_scope | -1.369 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.182 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSGI in CDEL | out_of_household_scope | 3.845 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.203 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (current) | out_of_household_scope | -1.110 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2023-24 | VAT | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.020 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.022 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.021 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: expand scope for Energy-Saving Materials relief from February 2024 | 2028-29 | VAT | not_expressible / construction_pending | -0.023 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2023-24 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate on Women's Sanitary Products to include period underwear from January 2024 | 2028-29 | VAT | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Veterans support: Veterans Places, Pathways and People programme | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Veterans support: Veterans Places, Pathways and People programme | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2023-24 | Welfare outside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2024-25 | Welfare outside cap | not_expressible / construction_pending | -0.019 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.042 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.052 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.059 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2025 | 2028-29 | Welfare outside cap | not_expressible / construction_pending | -0.059 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2023-24 | NICs | not_expressible / construction_pending | 0.085 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2024-25 | NICs | not_expressible / construction_pending | 0.109 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Voluntary NICs: extend deadline for tax years between 6 April 2006 and 5 April 2018 to April 2027 | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | Income tax | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| War Widow(er)s Recognition Payment Scheme: exempt from tax | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2024-25 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2025-26 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2026-27 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2027-28 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Customs duty | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Freeport: initial 5 years tax reliefs offer | 2028-29 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Welsh Government funding | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.153 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.549 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.970 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 1.335 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment (WCA): reform to descriptors | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.066 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | -0.066 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.174 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -0.174 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.235 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -0.235 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.314 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work capability assessment: welfare cap adjustment | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | -0.314 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | + +## Construction caveats + +* `autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p`: Authored against policyengine-uk 2.89.2: The pinned engine samples government parameters on 30 April and applies that fiscal policy value to the whole nominal year. Its processed employee NICs main rate is 8% throughout 2024, so the 2pp marginal AS2023 reversal is 10% throughout 2024, retaining the later SB2024 cut. Although the liability variable is monthly, raw January-March rates do not survive parameter preprocessing. Nominal 2023 is unchanged, so the original January-March FY2023-24 costing leg is omitted by this annual fiscal policy snapshot and remains a named period/construction divergence. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_statement_2023__class_4_self_employed_nics_main_rate_cut_1p`: Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_statement_2023__class_2_self_employed_nics_abolition`: Authored against policyengine-uk 2.89.2: Reverse the certified zero Class2 compulsory liability from annual2024 to the documented £3.70/week that was due from April2024 without abolition, with a £12,570 cash-liability threshold. The pinned formula otherwise charges above the small-profits threshold, although profits £6,725-£12,570 were already credited without paying. This threshold substitution isolates compulsory cash payments; voluntary contributions and benefit credits are not modelled. The pin incorrectly uses £3.15 for2023-24 against the actual £3.45 (later fixed upstream in #1887); nominal2023 remains that certified world and is before abolition. Later years keep £3.70 in cash terms and omit hypothetical later compulsory-rate uprating. Source: https://www.gov.uk/government/publications/autumn-statement-2023/autumn-statement-2023-html Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `autumn_statement_2023__lha_reset_to_30th_percentile`: Authored against policyengine-uk 2.89.2: Restore LHA.freeze=True from annual2024, removing the pinned April2024 reset to the default 30th BRMA rent percentile. The engine's find_freeze_start then preserves the continuous 2020 freeze rather than the certified new freeze from2025. Uses the installed rent list, with no dataset download. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. + +## Prior diagnoses, established on policyengine-uk 2.89.2 and not re-verified on 2.125.1 + +These review observations describe the earlier engine. They are kept for investigation and are not findings about this run. + +* `autumn_statement_2023__class_1_employee_nics_main_rate_cut_2p` — Data level and population vintage; behavioural adjustment: The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. +* `autumn_statement_2023__class_2_self_employed_nics_abolition` — PE model issue; Class 2/Class 4 cap interaction: The FY2027–28 announced artifact records −£552.039m in ni_class_2 and −£786.808m in ni_class_4, alongside +£11.933m in Universal Credit. Later-year totals therefore include the pinned Class 4 cap interaction alongside direct Class 2 cash liability. A controlled 2027 calculation with £143,750 self-employment income and zero employee NICs reproduces a £1,849.49 Class 4 increase when Class 2 is restored. In ni_class_4_maximum, a strict branch comparison at a mathematically equal boundary is sensitive to floating-point subtraction of uprated thresholds. 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no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21414:d5458a2b5c36195c,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21415:b4856d2def1010ab,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,37089189.159169696,37089189.159169696,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21416:7187e83ff58492d4,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,58165672.941567704,58165672.941567704,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21417:83cacb5bcb6345af,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,79117197.33395149,79117197.33395149,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21418:910cef4dfd70bade,spring_budget_2023__30_hours_free_childcare_979dfc38,30 hours free childcare,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,100655364.40932202,100655364.40932202,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10296:f3c40101e3b7c46d,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2022-23,2022,Aggregates levy,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10298:4bedbfeac790927c,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2024-25,2024,Aggregates levy,Tax Measures (Policy measures database),2024-25,-43402066.01178125,-43402066.01178125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10299:407ce2c9aec44faa,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2025-26,2025,Aggregates levy,Tax Measures (Policy measures database),2025-26,-44815752.856015325,-44815752.856015325,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10300:a094e559dc5d4463,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2026-27,2026,Aggregates levy,Tax Measures (Policy measures database),2026-27,-46412235.03204297,-46412235.03204297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10301:6880753afd9fe66e,spring_budget_2023__aggregates_levy_freeze_rate_at_2_00_per_tonne_for_2023_24_ba20f25a,Aggregates levy: freeze rate at £2.00 per tonne for 2023-24,out_of_household_scope,,scope,2027-28,2027,Aggregates levy,Tax Measures (Policy measures database),2027-28,-48650078.28611368,-48650078.28611368,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10284:4c358d1c4e3ec8e3,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2022-23,2022,Alcohol duty,Tax Measures (Policy measures database),2022-23,-157303581.7914253,-157303581.7914253,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10285:047fc5156402476c,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2023-24,2023,Alcohol duty,Tax Measures (Policy measures database),2023-24,-404899605.42312634,-404899605.42312634,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10286:cfaef0052741375c,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-74874319.30176316,-74874319.30176316,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10287:03fb3272eaa11255,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-77994057.38227245,-77994057.38227245,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10288:18c4cd97dc534335,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-81557100.13880897,-81557100.13880897,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10289:5c74f8eeb81fd872,spring_budget_2023__alcohol_duty_freeze_rates_until_august_2023_then_uprate_by_rpi_and_increase_draught_relief_to_9_2_for_beer_and_a72fc1eb,"Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits",not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-85893281.75127652,-85893281.75127652,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10392:485ef96d8c3be8ca,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10393:176250ff7e9e6881,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10394:e1511c7656d6b59e,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10395:be383ec235fa0d4d,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,12085659.036770573,12085659.036770573,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10396:ee00c812b4021f47,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,11727425.364567976,11727425.364567976,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10397:d5ff54707f11789d,spring_budget_2023__amending_self_assessment_forms_for_cryptoassets_260a37f5,Amending Self Assessment forms for cryptoassets,not_expressible,model_or_data_gap,welfare,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,10680771.69096023,10680771.69096023,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21095:5097cf92c43fad4d,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21096:de2403de0cf6519d,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21097:86813e97a8a1ac69,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21098:6864268e284ef3b2,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21099:b5c1c843f0b8d7a9,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21100:bb8ba61a6f271629,spring_budget_2023__artificial_intelligence_challenge_prize_reward_world_leading_ai_research_20c6e96c,Artificial Intelligence Challenge Prize: reward world-leading AI research,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21437:ac5e18334b3a3d3b,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,-7803.779907275084,-7803.779907275084,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21443:290eae86c8ed2b51,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21438:e950e8e1509bb9c8,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,97424017.95881623,97424017.95881623,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21444:d5f3a17ca4fd965e,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,134871217.81912822,134871217.81912822,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21439:fc075a7d2dadfaa1,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,207354956.94186437,207354956.94186437,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21445:0597a799a3981425,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,119826297.911837,119826297.911837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21440:eefff88c507dcd6d,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,290396988.4227523,290396988.4227523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21446:5262501b6e911b2e,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,87737057.75537355,87737057.75537355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21441:4556ef8fc5a21bc2,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,326347619.145032,326347619.145032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21447:cc5243b6617a18a1,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,84074633.26055372,84074633.26055372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21442:86f05274f037c1cc,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,328845056.4550725,328845056.4550725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21448:00cd4783e8602984,spring_budget_2023__assumed_underspend_b797e874,Assumed underspend,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,75999999.99999999,75999999.99999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21203:0469436f229fd176,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21204:eee71fd9530fc7ff,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21205:250701d0d9b3ef9a,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21206:535b613e44be0205,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21207:e7ff8f7df108e588,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21208:f84e54b08a72324d,spring_budget_2023__bbc_world_service_funding_4bdec1d0,BBC World Service funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10254:c68664c690a36210,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2022-23,2022,Bank surcharge,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10248:552722e36f754bfe,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,-1201000000.0,-1201000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10255:6e12dad117af1041,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2023-24,2023,Bank surcharge,Tax Measures (Policy measures database),2023-24,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10249:e9526907ceabd57f,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-7937000000.0,-7937000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10256:6a224eab8f782107,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2024-25,2024,Bank surcharge,Tax Measures (Policy measures database),2024-25,-18000000.0,-18000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10250:76d9566c69d24c19,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-10642000000.0,-10642000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10257:74cadccebcbb8104,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2025-26,2025,Bank surcharge,Tax Measures (Policy measures database),2025-26,-16000000.0,-16000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10251:57207e2ffe4cf6a9,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-8662000000.0,-8662000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10258:bb157de7d03aca01,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2026-27,2026,Bank surcharge,Tax Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10252:9663770b0eddc3bf,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-1548000000.0,-1548000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10259:bef51961066aeb3c,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2027-28,2027,Bank surcharge,Tax Measures (Policy measures database),2027-28,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10253:ed57663bd48aaad4,spring_budget_2023__capital_allowances_100_full_expensing_for_main_rate_assets_and_50_first_year_allowance_for_special_rate_assets_68df6fd8,Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2221000000.0,2221000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10368:aec44360be5b889d,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10380:9c9cb56fd1920371,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10386:f59620e0914d5555,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21317:ce02f167b494e6a9,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21311:4ab9f7d4b7f738f7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10374:d98d9ca7a39f8848,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10369:1b72aea469ae0a29,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10381:0929f75900ff4c4c,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10387:5f0e6dd552445bd6,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,80291.27749735539,80291.27749735539,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21318:53cee961164d0590,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-7340.44543935374,-7340.44543935374,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21312:e654ff7be7f807b7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-12974.880482244535,-12974.880482244535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10375:af73c2af53556f25,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-387008.7543126816,-387008.7543126816,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10370:053c89b9b92d9a47,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10382:c8719f1a161b7f1a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10388:ba36cd37cda6663c,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,534122.3247273625,534122.3247273625,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21319:a7250a4780696b07,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4079.9879556976516,-4079.9879556976516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21313:7ecab8a1890730f1,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,14744.880205307107,14744.880205307107,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10376:7adfd35946afffa0,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-368688.5920566667,-368688.5920566667,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10371:2253193e5572f5d6,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10383:d8905cd0d9f825fb,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10389:45d2e38cffe43178,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,430848.68242864363,430848.68242864363,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21320:468ac33b74485b29,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-6658.688758979372,-6658.688758979372,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21314:414b2d72a3625f41,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,4120.886713221764,4120.886713221764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10377:a8e9f0a2ef210c27,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-462020.91919813625,-462020.91919813625,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10372:bc589683e02a1c03,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10384:2a88bbd630159c56,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,875742.1647534834,875742.1647534834,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10390:1c701541d3f8687a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,452534.3876799502,452534.3876799502,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21321:70292b4e3537a962,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-8524.529561669586,-8524.529561669586,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21315:bf45b00d785e92e7,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,768.0962058626596,768.0962058626596,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10378:ca8964cc0a1d87ea,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-559578.8964051675,-559578.8964051675,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10373:28400fb4a0b5716a,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,188391.18307603092,188391.18307603092,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10385:5130de33c2456bfc,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2666414.0846993616,2666414.0846993616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10391:f53d258ac1725976,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,477559.5668933117,477559.5668933117,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21322:cd8076898b4cad37,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-9949.46290742267,-9949.46290742267,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21316:7a754033620bba08,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-1386.1749615778906,-1386.1749615778906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10379:8ff1eb2f082f0c7f,spring_budget_2023__capital_gains_change_to_assessment_time_period_a879bba9,Capital Gains: change to assessment time period,not_expressible,model_or_data_gap,welfare,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-636233.1452680713,-636233.1452680713,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10488:65a9f1ddf56573ba,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2022-23,2022,Customs duty,Tax Measures (Policy measures database),2022-23,-2122330.0265221363,-2122330.0265221363,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10489:aac59383f15f54b0,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-10506533.089086775,-10506533.089086775,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10490:5b48645cb5f369f9,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-6206299.261778027,-6206299.261778027,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10491:812a794918353c49,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-6081744.919786862,-6081744.919786862,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10492:e2774fcf7174a8f9,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-6036391.979199888,-6036391.979199888,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10493:ed484ee144a39b0a,spring_budget_2023__changes_to_tariff_rates_since_autumn_statement_2022_edcc1e23,Changes to tariff rates since Autumn Statement 2022,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-6077099.222606509,-6077099.222606509,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21185:215f1c819063a24e,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21186:5ce259c5d199584c,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-501900000.0,-501900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21187:631549dcc9af595a,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21188:6e56b9c0e33a3aee,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21189:ac960029ca7ecce3,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21190:fdfd94f6a8205189,spring_budget_2023__changes_to_the_energy_price_guarantee_and_technical_changes_relating_to_other_energy_support_a83306d7,Changes to the Energy Price Guarantee and technical changes relating to other energy support,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10416:cda40a342123aea8,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,63561.34803962768,63561.34803962768,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10434:e1cf7e404b2036cd,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,1360.156137997128,1360.156137997128,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10410:8666d8350a306f7f,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Inheritance tax,Tax Measures (Policy measures database),2022-23,72.79295983284582,72.79295983284582,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21341:ec01095193ea6ad3,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,41.9951752112804,41.9951752112804,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21335:44a4e16be5aa64f6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,137.80281080931917,137.80281080931917,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10422:2a7548ea38d214a6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,978.0033524069178,978.0033524069178,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10428:67e82d9a5fe0b7c6,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,4477.5952575969595,4477.5952575969595,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10417:487840acae9f4252,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,487945.29324542463,487945.29324542463,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10435:77a6457168db19a1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,209880.35227142565,209880.35227142565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10411:4e397c9eade5c0b2,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,1328.1887009984478,1328.1887009984478,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21342:55af9b0b64e06631,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,1940.2315400437574,1940.2315400437574,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21336:19cad8756b1e41f5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,13579.025060255646,13579.025060255646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10423:aa79b8523bbb74a5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,16780.517892835553,16780.517892835553,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10429:8283d881fe9605da,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,78567.57516732208,78567.57516732208,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10418:35a9cbc9349ffaf4,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,870073.5500565988,870073.5500565988,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10436:937ce366bf07931a,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,3255818.6734683323,3255818.6734683323,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10412:d859a80081dc3ed1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,4729.761429772337,4729.761429772337,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21343:549e9aa4da71e5ff,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,22382.564584309566,22382.564584309566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21337:dfb73c8a40586658,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,196247.04453235003,196247.04453235003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10424:770499d7715a93fb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,45078.64694054845,45078.64694054845,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10430:3e4e0beb6153e930,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,236067.09843382353,236067.09843382353,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10419:d09beb0706cdb685,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,862281.5181446074,862281.5181446074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10437:a25e1478a4d756a1,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,8501375.935159199,8501375.935159199,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10413:8b8c6d08fd5700df,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,7598.22936778009,7598.22936778009,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21344:48ea0c78260e6ba5,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,55467.41233125941,55467.41233125941,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21338:5e011bcba88f6326,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,506140.18137460516,506140.18137460516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10425:2cdda9895da87868,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,49495.781341080015,49495.781341080015,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10431:ccd7f3f79c990978,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,303568.8275752085,303568.8275752085,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10420:104394bc94e3ffd8,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,873612.1687490114,873612.1687490114,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10438:3b05cbb5186eed54,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,9069676.472059501,9069676.472059501,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10414:d43c4516ec81e720,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,8496.281327413148,8496.281327413148,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21345:eb4f039aba5eed23,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,58565.95324005062,58565.95324005062,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21339:fd87ceab9f46d78b,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,538967.1420939151,538967.1420939151,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10426:2e9ea6e9882a9ca7,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,51123.01051850717,51123.01051850717,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10432:bed33511bf4d6ddb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,313630.07184591825,313630.07184591825,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10421:167473e46a80a0ec,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,904439.166022057,904439.166022057,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10439:9eac8d674db7bbdb,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,9369976.778908558,9369976.778908558,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10415:0e6092b985e5e365,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,8784.050640292025,8784.050640292025,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21346:849e9ca9e3dfb50c,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,59739.26962693892,59739.26962693892,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21340:d51be7192d9b1c0d,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,556833.6543299808,556833.6543299808,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10427:8f1e6ce6d5e87191,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,52907.53464980763,52907.53464980763,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10433:0806d264ebaba34a,spring_budget_2023__charitable_reliefs_withdraw_tax_reliefs_from_non_uk_charities_and_their_donors_and_suppliers_from_april_2023_7f972741,Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,324407.2209837485,324407.2209837485,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20777:2f395602d1d96a6b,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20783:f88d0fb02daad699,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20778:b03f1541463dd25a,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-222246000.0,-222246000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20784:93645a8966aa6a3b,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-19754000.0,-19754000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20779:8bc7f45798b90f3a,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2211572866.083011,-2211572866.083011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20785:1d5d95e0446296de,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-196567759.2703564,-196567759.2703564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20780:0e9fe50081523158,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4241557353.9261484,-4241557353.9261484,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20786:8313f8d2c3970ba1,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20781:4d03bf35031c4248,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-5171327624.957552,-5171327624.957552,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20787:f1ad4ed1a6fd2353,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20782:ca4d0f08957d5be3,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-5237824604.750345,-5237824604.750345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20788:6e539ccf69c7f9ca,spring_budget_2023__childcare_for_working_parents_extend_30_free_hours_to_children_from_9_months_old_until_they_start_school_incre_f89a15a2,"Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20801:fcb3ce47965728f4,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20807:37907d6dd08ec903,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20802:900a53a8fd620ef1,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-2944401.74478507,-2944401.74478507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20808:ddb3bd72bdb7e540,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-261702.63808183503,-261702.63808183503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20803:7e266d1c4e645d7c,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4907336.24130846,-4907336.24130846,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20809:61f797c4124c7c69,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-436171.063469726,-436171.063469726,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20804:a15818bccbc5a0ae,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20810:d5b6aa2ba9c3a911,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20805:c0241e8e33b23c70,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20811:a74898db97238e51,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20806:886b0f708a32aa94,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20812:970a37ccd06edcb3,spring_budget_2023__childcare_funding_incentives_for_childminders_624ee4dc,Childcare: funding incentives for childminders,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10290:6f9f36665148ff64,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2022-23,2022,Climate change levy,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10291:9a89ee19b6901776,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2023-24,2023,Climate change levy,Tax Measures (Policy measures database),2023-24,-2060470.1242496332,-2060470.1242496332,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10292:f4a725b25098997a,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2024-25,2024,Climate change levy,Tax Measures (Policy measures database),2024-25,-18637072.003035564,-18637072.003035564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10293:a9b11f77db543b6f,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2025-26,2025,Climate change levy,Tax Measures (Policy measures database),2025-26,-293653243.7687654,-293653243.7687654,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10294:9072887f77186d88,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2026-27,2026,Climate change levy,Tax Measures (Policy measures database),2026-27,-314815807.38067997,-314815807.38067997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10295:6e182f2d6107622e,spring_budget_2023__climate_change_agreement_scheme_extend_for_two_years_open_to_new_entrants_and_increase_buy_out_price_to_25_tco_48618b0e,"Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e",out_of_household_scope,,business_tax,2027-28,2027,Climate change levy,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10260:ae78ce709e194ddd,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10266:eb37d0ed3fa8ff40,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21089:7dfc7d1edc0dff72,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21083:c7c99190acf582ef,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10261:3d95939b05e1be5b,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-975233.2217154771,-975233.2217154771,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10267:7febe2b15cc337a3,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21090:fe8974932b8f72bb,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21084:ee8701ceb31194c3,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10262:7a12f2ec5f717c03,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-2911972.97696045,-2911972.97696045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10268:69a63bf2ddb8fde0,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-78889.4482316403,-78889.4482316403,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21091:b07e9207cf6eb58c,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-864.7672531111119,-864.7672531111119,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21085:d5c4c8edb026b9f4,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-5047.0858532919465,-5047.0858532919465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10263:3798f06ea83b9a46,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-6204522.357310034,-6204522.357310034,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10269:b96c1c8fcd7df173,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-258434.17026115535,-258434.17026115535,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21092:f6151418ea45945b,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2801.4893963777695,-2801.4893963777695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21086:1c976da30fa7b72d,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-16494.394750708154,-16494.394750708154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10264:e3062116b24ef1ad,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-10333612.7443751,-10333612.7443751,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10270:1ea8774f3af9707e,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-607713.5663112539,-607713.5663112539,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21093:f2b3c154c1ab15ac,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-6515.839528685412,-6515.839528685412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21087:34c8bdd6ee85ed61,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-38758.55124562035,-38758.55124562035,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10265:3718453c02c9ea20,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-13945639.513049297,-13945639.513049297,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10271:b9e6eb6177235ce4,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-1096571.7358053369,-1096571.7358053369,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21094:02d653414b126408,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-11624.181192899774,-11624.181192899774,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21088:6e425ba442c48522,spring_budget_2023__community_investment_tax_relief_increase_the_amount_accredited_cdfi_bodies_can_raise_b133d32b,Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-69997.05254776408,-69997.05254776408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10530:fc346422a2841947,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2022-23,2022,Council Tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21401:bb1ede6944780832,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10531:7cdefe998d56bb8e,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,175000000.0,175000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21402:3c6e3dd4281ecc88,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-167000000.0,-167000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10532:e359481aea3d10c0,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,179000000.0,179000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21403:2a0b8828d8015f4d,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-171000000.0,-171000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10533:a2de07d3d0b3d222,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,187000000.0,187000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21404:0e918a6a3bb3871f,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-177000000.0,-177000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10534:1af1d21e095224b5,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,194000000.0,194000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21405:0beedbd3647c1c64,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-184000000.0,-184000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10535:935006485a1126cd,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,201000000.0,201000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21406:5d344affb36d1279,spring_budget_2023__council_tax_precepting_authorities_reserves_implications_of_referendum_principles_d3ce7bd3,Council tax precepting authorities: reserves implications of referendum principles,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-191000000.0,-191000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10536:ead44a65571d2e1c,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2022-23,2022,Council Tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21431:7c190b97e0168c10,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10537:14ba9d711e7b5a2d,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,29000000.0,29000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21432:dd09562c13527b7a,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10538:cb07344739a9f653,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,30000000.0,30000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21433:c4640b55f39a1a9f,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10539:4ce5177732b16ec5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,32000000.0,32000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21434:ba5569c85989a9c5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-32000000.0,-32000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10540:a9d231976eed125e,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,34000000.0,34000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21435:cd88ced10363148a,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-34000000.0,-34000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10541:e4869baed54defb5,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,36000000.0,36000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21436:8c6bf6c3ce40fe08,spring_budget_2023__council_tax_referendum_limit_waiver_f3dd8eaa,Council tax referendum limit waiver,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-36000000.0,-36000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21071:b1dc2cf2795ed80a,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21072:e0e09929ad0a490f,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-1750992.8073157659,-1750992.8073157659,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21073:97e4e14537124215,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-14048386.435162354,-14048386.435162354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21074:78cb43987915b82c,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-37736668.94204677,-37736668.94204677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21075:3fe2c07b50d8e4c5,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-45751099.17846983,-45751099.17846983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21076:62802414ca6ed5da,spring_budget_2023__creative_reliefs_reform_of_audiovisual_tax_reliefs_into_expenditure_credits_with_increase_in_rates_e6a28195,Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-51753359.46449824,-51753359.46449824,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21077:bcb806c312555a4c,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21078:447147fc31381c0b,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-11506533.201850696,-11506533.201850696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21079:cf63a96adc5d9274,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-87781459.32603763,-87781459.32603763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21080:e9f1a09dcca620fd,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-138121279.44665262,-138121279.44665262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21081:ba0b790ca89ac84a,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-91672622.78962548,-91672622.78962548,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21082:65ae890b6cb2e7c7,spring_budget_2023__cultural_reliefs_extend_higher_rates_of_the_theatre_orchestra_and_museums_and_galleries_tax_reliefs_for_two_ye_7315da8a,"Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years",out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-19929171.017499384,-19929171.017499384,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21191:9348807616f2bb15,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21197:89b29907cff02acc,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21192:b73e66f6b26ef58d,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-500000000.0,-500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21198:db2e8bcd0ee1c54f,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21193:cbe4ff91ab27d93e,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-750000000.0,-750000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21199:4210740bf746c0ae,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-2250000000.0,-2250000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21194:3d938950fed06c76,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-509867000.0,-509867000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21200:adffe36e16fbf0b0,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21195:97de31ebc9b617cd,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-521131000.0,-521131000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21201:0691a4f5b305d13c,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21196:ff4d1acf0eb2808d,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-535039000.0,-535039000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21202:5dddd79dc51aa938,spring_budget_2023__defence_and_national_security_priorities_c1709a47,Defence and national security priorities,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-1500000000.0,-1500000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21251:675a212b5c069946,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21252:7b88bcbd7608caee,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21253:3566311ce25f208b,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21254:b1365f1a0db940a1,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21255:8026516af6d8b409,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21256:44d4f0aa81209c06,spring_budget_2023__dhsc_additional_funding_for_the_medicines_and_healthcare_products_regulatory_agency_ddd25e53,DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20909:c677ed01881187de,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20915:0cb5f74f4a5dbb14,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20910:f48cb3950b675443,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-64340630.71937754,-64340630.71937754,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20916:2008abf96151d07f,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-5718687.276603068,-5718687.276603068,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20911:335cc3a6ab4f583d,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-70883745.70778883,-70883745.70778883,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20917:9032cc8eb85accfd,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-6300248.694562703,-6300248.694562703,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20912:9ff38583f45b3403,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20918:067167443ec1d2ef,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20913:80109b861d363a5e,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20919:68a814ad66914b4a,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20914:5541acf022295bb7,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-56997411.25096728,-56997411.25096728,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20920:7125ff1e3da47cfd,spring_budget_2023__digital_health_innovations_for_mental_health_musculoskeletal_and_cardiovascular_conditions_94747269,"Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21395:5c72ebe53f0af63d,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21396:882b9f002133cdab,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-4344050.0,-4344050.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21397:e093e19617cde243,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-4447400.0,-4447400.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21398:0ce6c711adf847de,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-4444050.0,-4444050.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21399:f7fc5752d1a75c7a,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4340700.000000001,-4340700.000000001,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21400:753a21052f199797,spring_budget_2023__disregarding_compensation_payments_related_to_the_post_office_horizon_scandal_from_benefit_means_tests_9fd2999b,Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-4237350.0,-4237350.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20939:ccdde10ad9eebb47,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20945:1c205bc6874a0576,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20951:7b313f1a5d502f1b,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20940:19f9958c54261953,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-38182353.27327759,-38182353.27327759,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20946:2eb6f3bbedfef85d,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,3370000.0,3370000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20952:58eb544fcaa40274,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,4250000.0,4250000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20941:f415ab5a69ec750f,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-40766036.77206857,-40766036.77206857,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20947:4b7ddaaa33679a64,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,5890000.0,5890000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20953:28469ec3e221dde1,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,9920000.0,9920000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20942:c77c8bc09c529d96,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-42044113.47841926,-42044113.47841926,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20948:4faf3e8d29af6bf5,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,6180000.0,6180000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20954:014665779e6d86df,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,10900000.0,10900000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20943:16d7497fe7eb2e5c,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-43041226.78998843,-43041226.78998843,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20949:82564661ac60e532,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,6920000.0,6920000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20955:18345b662f6a46b9,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,10960000.0,10960000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20944:fa581efc73088cf8,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-40110000.0,-40110000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20950:8dc5b9cbf48c2bce,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,7180000.0,7180000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20956:13e9c03a733b1384,spring_budget_2023__dwp_additional_support_and_conditionality_for_carers_of_young_children_dfd0ddf3,DWP: additional support and conditionality for carers of young children,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,11150000.0,11150000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20855:0c71b3d1b5ca8af1,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20856:3e584cadc071984f,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-91327897.80560203,-91327897.80560203,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20857:53ea70962b17f37f,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-144853260.71371314,-144853260.71371314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20858:7ca110ef99daddb9,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-239803639.34211382,-239803639.34211382,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20859:79db3bf24717d352,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-220785279.0302722,-220785279.0302722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20860:6146ebcaa694ac45,spring_budget_2023__dwp_additional_work_coach_time_for_incapacity_benefits_claimants_71344f5a,DWP: Additional Work Coach Time for Incapacity Benefits claimants,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-205703008.66858098,-205703008.66858098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20861:bba3ac96fc6a3d68,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20862:761193a90a1b6e0c,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20863:9d2019b215864dcb,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20864:10687e862c9a90d6,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20865:d8a312ed1b46aaad,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-8228120.346743249,-8228120.346743249,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20866:3104b0b82804bc9b,spring_budget_2023__dwp_disability_benefits_white_paper_reforms_bdf4b1e0,DWP: Disability Benefits White Paper reforms,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-35998026.517001696,-35998026.517001696,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20837:372b231967e62cdb,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20849:2551369fdc33558a,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20843:ede80670cd15b304,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20838:a69f5b2eabb230a6,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-87346639.63362244,-87346639.63362244,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20850:e114ed5fbffa4a46,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-3950846.3095590333,-3950846.3095590333,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20844:e2b9f9d7ce675943,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20839:e5437020724caa94,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-241100534.45903397,-241100534.45903397,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20851:e496c09345fa11b0,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16629999.999999998,-16629999.999999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20845:5b90b8c1a66cd77e,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,8000000.0,8000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20840:f48f2b9adcf2aacd,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-256808780.50710362,-256808780.50710362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20852:034b9df38c22bd6e,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20846:82803052cfdd5ea3,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,27000000.0,27000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20841:ff16b2862fc20734,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-241699373.18276978,-241699373.18276978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20853:98159f755ed35669,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20847:2fa83ecefbf07cd6,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,46000000.0,46000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20842:24ff79f033f0defc,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-224603031.28866166,-224603031.28866166,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20854:186c1464863fc5ac,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20848:865231f5eafa7460,spring_budget_2023__dwp_employment_programme_for_disabled_people_1fc5d06a,DWP: employment programme for disabled people,not_expressible,construction_pending,other,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,66000000.0,66000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21023:d0bdc0fcdf6dbae3,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21024:42ba0e7ae2273801,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-35497712.82069042,-35497712.82069042,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21025:6ca066d4191a804e,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-19985230.71850008,-19985230.71850008,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21026:9cf05eb4c02a7251,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21027:93c6ef5b7233252d,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21028:9f1b9cd57a6324cc,spring_budget_2023__dwp_improve_and_expand_access_to_midlife_mot_4af54cd5,DWP: improve and expand access to Midlife MOT,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20957:4b3c1ce288e184d2,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20963:ccc2b4d9e9d929a8,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20969:488e07a4337b981f,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20958:a2c24b245f812283,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-45673551.91444648,-45673551.91444648,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20964:6170ab5540c4beae,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,923580000.0,923580000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20970:d10f131c04a3b61d,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-923580000.0,-923580000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20959:de55f55f1b9170ec,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-54932781.577075474,-54932781.577075474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20965:0a37378a5a565038,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,1102680000.0,1102680000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20971:9332ee5194f4008e,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-1102680000.0,-1102680000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20960:1e2c7799a7afaed9,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-59946356.11125963,-59946356.11125963,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20966:262a8e1597dff73c,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,1291850000.0,1291850000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20972:a9fff2ac1ab3a7f0,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-1291850000.0,-1291850000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20961:3b5b53b2b6c6da42,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-55205093.52364698,-55205093.52364698,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20967:9716984b7767706c,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,1201110000.0,1201110000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20973:ac7a83534bc951d0,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-1201110000.0,-1201110000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20962:f1d1142695702e96,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,out_of_household_scope,,welfare,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-47311691.99377369,-47311691.99377369,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20968:061049c3b5ba6bbf,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1097420000.0,1097420000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20974:b08bb34e43a19cbc,spring_budget_2023__dwp_increase_the_administrative_earnings_threshold_from_15_to_18_hours_per_week_at_the_national_living_wage_0e5fbd28,DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-1097420000.0,-1097420000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21209:4cfa9973dd8abd55,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21210:2d26bfa0d06bd861,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-1033500.0000000001,-1033500.0000000001,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21211:14a9e117ce527b1f,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-2067000.0000000002,-2067000.0000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21212:7f1f9cd54f99f1cc,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3100500.0000000005,-3100500.0000000005,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21213:8d58df59b1c0abcc,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-4134000.0000000005,-4134000.0000000005,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21214:10f2a60957400525,spring_budget_2023__dwp_increase_the_severe_disability_premium_transitional_element_a03ca87a,DWP: increase the Severe Disability Premium Transitional Element,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-5167500.0,-5167500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21215:e444c59587792640,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21216:ad95ed8659ab3ea4,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-54775500.0,-54775500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21217:c2c6c8d02808b216,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21218:bbc074bdd1cfd7d2,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21219:d0b6995bfb4259d3,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21220:598d7658fad9939e,spring_budget_2023__dwp_maintain_the_universal_credit_surplus_earnings_threshold_at_2_500_in_2023_24_bbc89e0c,"DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24",not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20879:03a276d8dcd16ed5,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20885:49a0fa3d6b9a0810,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20880:025d096addd683e6,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-9641746.269281747,-9641746.269281747,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20886:313f941ea19b9af3,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20881:c9ae5f5276e2876a,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-14015343.64670186,-14015343.64670186,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20887:3b01cc30a9f688a2,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-969269.029932723,-969269.029932723,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20882:95b1fe3bb01a6523,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20888:ab2b6b5e4e71cccc,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20883:3e1b01857146cf03,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20889:56202131f8764f4b,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20884:ca6adaac8ddca5d2,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20890:de17ad8b20606eb8,spring_budget_2023__dwp_occupational_health_sme_subsidy_pilot_scheme_expansion_aa5fa1ee,DWP: Occupational Health: SME subsidy pilot scheme expansion,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20813:953db3283b3c978b,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20819:5b59696f51205886,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20814:60038a37c58c99cb,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-94000000.0,-94000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20820:bca0359dd32137bc,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-6000000.0,-6000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20815:f35ffae49f1a6eb5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-85000000.0,-85000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20821:d751b91b10239695,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20816:1c1ed9d21a8603e5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-64000000.0,-64000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20822:22e0923621cf54ae,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-11000000.0,-11000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20817:675e0b346e583a57,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-59000000.0,-59000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20823:62f4ec271738f0c5,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-11000000.0,-11000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20818:8d14d0e1cbf1146d,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,out_of_household_scope,,tax_benefit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-52454267.21048822,-52454267.21048822,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20824:0ffaa16ecdff767d,spring_budget_2023__dwp_pay_universal_credit_childcare_support_upfront_for_parents_moving_into_work_14add6c1,DWP: pay Universal Credit childcare support upfront for parents moving into work,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-10000000.0,-10000000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20867:8fd8f70fd2caa6c1,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20873:0dce80d298137157,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20868:5790167135ea74a3,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-9637740.010512633,-9637740.010512633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20874:6e7c2d18b843d4cd,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-487542.32205616,-487542.32205616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20869:5e916361ce12cb54,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-42180924.275564894,-42180924.275564894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20875:c068965f3d243caf,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2764258.34646513,-2764258.34646513,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20870:f45b99280883aeaa,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-64945182.125968404,-64945182.125968404,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20876:34f2bf5033cd78a8,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20871:28cc7f9c3bcbefc7,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20877:aa692c45d510a2c2,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20872:5aef2ff54036cd91,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20878:d02f52f850abd1f8,spring_budget_2023__dwp_pilot_workwell_partnerships_programme_ed4920e4,DWP: pilot WorkWell Partnerships Programme,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20933:83f7b94342680895,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20934:56ab70817bfde406,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20935:dab11101d02ea1f9,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-39949917.052620724,-39949917.052620724,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20936:31b5c39c23750bcb,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-39964237.40750638,-39964237.40750638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20937:884a2c99792719f9,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-33940996.430315904,-33940996.430315904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20938:f0748e37882ace8e,spring_budget_2023__dwp_remove_the_couples_administrative_earnings_threshold_d50dbdbf,DWP: remove the couples Administrative Earnings Threshold,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-31883966.343630098,-31883966.343630098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10446:02dda35f126ef784,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2022-23,2022,Electricity generators levy,Tax Measures (Policy measures database),2022-23,-65000000.0,-65000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10447:732bb570e6c5c5b2,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2023-24,2023,Electricity generators levy,Tax Measures (Policy measures database),2023-24,-265000000.0,-265000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10448:62244d1884c00029,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2024-25,2024,Electricity generators levy,Tax Measures (Policy measures database),2024-25,-285000000.0,-285000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10449:5a195603edf3ef8a,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2025-26,2025,Electricity generators levy,Tax Measures (Policy measures database),2025-26,-330000000.0,-330000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10450:635d0d906580252b,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2026-27,2026,Electricity generators levy,Tax Measures (Policy measures database),2026-27,-325000000.0,-325000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10451:4f4c6c7b914385d1,spring_budget_2023__electricity_generator_levy_index_benchmark_price_and_update_rules_on_costs_b18fedb2,Electricity Generator Levy: index benchmark price and update rules on costs,out_of_household_scope,,business_tax,2027-28,2027,Electricity generators levy,Tax Measures (Policy measures database),2027-28,-180000000.0,-180000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21053:22b39c5275577552,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21054:703771c44e2252cb,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-11500000.0,-11500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21055:e1e467b05d437812,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21056:123d5b40e28f5921,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21057:c0033f4770795f94,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21058:5dccdac01e3cf1a6,spring_budget_2023__employment_support_programme_for_ukrainians_37625616,Employment support programme for Ukrainians,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21353:29b3b7bdefd47c7b,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21354:b9559b37a542ead3,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-547000000.0,-547000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21355:b782acdf01f8527b,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21356:0637db7ddc77346f,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21357:5e47a87c0b46d6a4,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21358:e3a72fff3f2e59df,spring_budget_2023__energy_bills_discount_scheme_3f47aef3,Energy Bills Discount Scheme,not_expressible,construction_pending,other,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21179:bb23435c627f8ae8,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21180:8b9d77bb836e678e,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-382000000.0,-382000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21181:defd2f8108669251,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21182:b7669ece3016a139,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21183:66d9cb47c36fc4c9,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21184:23cb90022f39c10a,spring_budget_2023__energy_bills_discount_scheme_support_for_domestic_heat_network_customers_on_non_domestic_contracts_d88041fd,Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21173:eca3c283dd1d4f6d,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2022-23,2022,Energy bills subsidies,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21174:16345733a1de7621,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2023-24,2023,Energy bills subsidies,Spending Measures (Policy measures database),2023-24,-2949000000.0,-2949000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21175:1d2aa17ce2d6e7d3,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2024-25,2024,Energy bills subsidies,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21176:6429470f4e74575b,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2025-26,2025,Energy bills subsidies,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21177:f9c0f21dd3a0cbfe,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2026-27,2026,Energy bills subsidies,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21178:19b206d11b2bd009,spring_budget_2023__energy_price_guarantee_extend_the_support_rate_at_2_500_until_30_june_2023_9505fb17,"Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023",not_expressible,construction_pending,other,2027-28,2027,Energy bills subsidies,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10278:edbe39b1031e81b4,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2022-23,2022,Fuel Duty,Tax Measures (Policy measures database),2022-23,-45674544.683173314,-45674544.683173314,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10279:7f780d6757f80c4c,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2023-24,2023,Fuel Duty,Tax Measures (Policy measures database),2023-24,-4846175797.011679,-4846175797.011679,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10280:aa89a7d2f807f994,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel Duty,Tax Measures (Policy measures database),2024-25,-2611538297.685064,-2611538297.685064,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10281:9361c5cb7e804054,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel Duty,Tax Measures (Policy measures database),2025-26,-2576707245.3350725,-2576707245.3350725,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10282:1e6c9e479f3c9b52,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel Duty,Tax Measures (Policy measures database),2026-27,-2552478089.868018,-2552478089.868018,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10283:a63c6574d47be529,spring_budget_2023__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2023_24_e690df7d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel Duty,Tax Measures (Policy measures database),2027-28,-2540277553.3418,-2540277553.3418,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20891:03ef73781305f469,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20892:3a90200066ae5b29,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-7500000.0,-7500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20893:d66d5918277c4e8e,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-30000000.0,-30000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20894:d0c2cb37ae6eab9a,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20895:9e9b472d4cdc3e8c,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20896:8339e0714fc0bf62,spring_budget_2023__funding_for_further_labour_market_pilots_and_evaluations_6f1336a6,Funding for further labour market pilots and evaluations,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21257:d1d77785c2d40507,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21263:b12497a6783db6fe,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21258:0f3cd0cf3a087e99,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-1600000.0,-1600000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21264:34719f38cb4767f3,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-17000000.0,-17000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21259:e09610087497225f,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21265:345d4bb56f6b9c47,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21260:d388a0be3f257d19,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21266:1a614a048abfe0fe,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21261:6bb90158bf470925,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21267:90fdbeeb5c0fa9a4,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21262:9137b054b41690e5,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21268:3b84f14763753cd2,spring_budget_2023__further_support_in_scotland_wales_and_northern_ireland_235b4fd8,"Further support in Scotland, Wales and Northern Ireland",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10332:247b1280b24ea5b4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2022-23,2022,Betting,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10333:71ff9ad223a86ae4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2023-24,2023,Betting,Tax Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10334:53c1287332cacfa5,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10335:fe6844a6da2d8aeb,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10336:c2c0d443f3c8e4d4,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10337:452377bf9816ca30,spring_budget_2023__gaming_duty_maintain_gross_gaming_yield_bands_for_2023_24_19f626cd,Gaming duty: maintain Gross Gaming Yield bands for 2023-24,out_of_household_scope,,business_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21221:6964635fcbf44478,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2022-23,2022,Other departmental expenditure (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21222:1d1e2b77ceb67d03,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21223:5110eb4dc119c2d2,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21224:f9ed63d825ff6e7d,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (capital),Spending Measures (Policy measures database),2025-26,-16000000.0,-16000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21225:12d02c0e60d0a1bb,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (capital),Spending Measures (Policy measures database),2026-27,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21226:4109826cbb116995,spring_budget_2023__help_to_save_extend_scheme_for_18_months_484b09dd,Help to Save: extend scheme for 18 months,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (capital),Spending Measures (Policy measures database),2027-28,-13000000.0,-13000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10302:dc5dffc8658b020d,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2022-23,2022,Other tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10303:f14a1e6c96026586,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2023-24,2023,Other tax,Tax Measures (Policy measures database),2023-24,-42963535.59080507,-42963535.59080507,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10304:5d626d0e6f1f43e4,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2024-25,2024,Other tax,Tax Measures (Policy measures database),2024-25,-65300488.58988829,-65300488.58988829,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10305:535f6c3199b84ae3,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2025-26,2025,Other tax,Tax Measures (Policy measures database),2025-26,-66165210.446852796,-66165210.446852796,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10306:4e67c251b7dce4be,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2026-27,2026,Other tax,Tax Measures (Policy measures database),2026-27,-67729156.23735508,-67729156.23735508,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10307:a466815db1505307,spring_budget_2023__hgv_levy_introduce_new_reformed_levy_from_august_2023_97de4d6e,HGV levy: introduce new reformed levy from August 2023,not_expressible,construction_pending,indirect_tax,2027-28,2027,Other tax,Tax Measures (Policy measures database),2027-28,-72047088.08832479,-72047088.08832479,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10350:5db3015116f61ce2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,40735983.306135125,40735983.306135125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10362:bb26e968c17480d8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,34051389.51088466,34051389.51088466,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10344:1d95944a11ae640d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21305:0f56b37c32c28d3f,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,396207.0063926086,396207.0063926086,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21299:7d327f6001210eb2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,2240483.1234153174,2240483.1234153174,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10356:514b5ccdaea3e0cf,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,38751416.61538713,38751416.61538713,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10351:a92a10613ab2e3b1,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,47287839.540849425,47287839.540849425,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10363:47dd70d457000cc5,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,160099325.71386313,160099325.71386313,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10345:43e000099ab12a12,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21306:113160ac067c1df4,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5770379.817726314,-5770379.817726314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21300:cea9ab7439470d4c,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,10389940.362815876,10389940.362815876,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10357:4e4332a4f26c836d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,118377721.78553036,118377721.78553036,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10352:2b532e6cf56a6a85,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,31028211.62827618,31028211.62827618,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10364:9749d5aa34d82a6e,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,202915047.82673344,202915047.82673344,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10346:c21dba9925ed3c47,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,15070798.366763819,15070798.366763819,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21307:92b63beee973d547,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,2171985.3301838194,2171985.3301838194,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21301:294a85003bd7d4cf,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,12930986.809094587,12930986.809094587,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10358:3e2e499c603010a7,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,132897608.86994989,132897608.86994989,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10353:2a019730655e9839,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,23207214.66165182,23207214.66165182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10365:e3d3eec23d5bd293,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,81960173.13958454,81960173.13958454,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10347:73077de6cacb8132,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,21227066.47794265,21227066.47794265,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21308:3a6a5203326919b8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,650337.6560682929,650337.6560682929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21302:05391d9edb5619e4,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,5201002.207974524,5201002.207974524,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10359:3b1d566a064d7036,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,68693233.99505882,68693233.99505882,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10354:9471def9abee573d,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,18821456.36660238,18821456.36660238,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10366:33ac2bfa852ac5f8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,68018876.6611027,68018876.6611027,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10348:17a08800f21e36c9,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,27636765.438828055,27636765.438828055,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21309:c698d2bd1432cb45,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,514591.6872878438,514591.6872878438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21303:49f11e6049395bf3,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,4338938.00302727,4338938.00302727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10360:2ac23fa406df5206,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,48066624.45389447,48066624.45389447,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10355:9e3de772ebc8fee2,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,430117.309552994,430117.309552994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10367:22d516cfbbc4b6a0,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,79565170.52872388,79565170.52872388,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10349:7f285a294dfcc1f9,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,32981412.14266301,32981412.14266301,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21310:3650a91c89b09aa6,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,702709.9643851853,702709.9643851853,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21304:382c731522602ed8,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5099822.040852223,5099822.040852223,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10361:60b7701f24d0aba5,spring_budget_2023__hmrc_investment_in_debt_management_capability_3fed931a,HMRC: investment in debt management capability,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,45718193.74742437,45718193.74742437,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20897:7c717a04c355dedd,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20903:ffa3bb88d39e2ce9,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20898:1579bae7273ba4fd,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-6543114.988411276,-6543114.988411276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20904:e492a596395488c6,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-581561.4179596341,-581561.4179596341,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20899:ecece2dbcac07ea9,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-19411076.65894085,-19411076.65894085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20905:cb9dad3fad35d43e,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1725707.611973089,-1725707.611973089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20900:53f87304c91edd73,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-28498705.625483636,-28498705.625483636,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20906:c4907e881ad0ede2,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20901:31de9d0859642ffe,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-44113475.2868412,-44113475.2868412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20907:9333e0b490ff9c07,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20902:65e7c61be5e99c03,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-48685288.776867904,-48685288.776867904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20908:ca176e0ab3c67c4d,spring_budget_2023__increase_employment_advisers_in_health_settings_5792150f,Increase employment advisers in health settings,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10314:7290e66281e14540,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10315:99e65b2933562ef6,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,1565115.5035013028,1565115.5035013028,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10316:a5d4d87eb2605bdb,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,36441348.165317796,36441348.165317796,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10317:440a79a4dfb46e0a,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,72911016.0574662,72911016.0574662,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10318:76fe58d49c6bd53a,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,107197362.0013524,107197362.0013524,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10319:b90a974b06486037,spring_budget_2023__individual_savings_accounts_maintain_annual_subscription_limit_at_20_000_for_2023_24_27073f53,"Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24",not_expressible,model_or_data_gap,savings,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,142147421.725293,142147421.725293,,,,not_available,not_computed,"No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.","Authored against policyengine-uk 2.89.2: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10398:89722a719a399cb0,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2022-23,2022,Capital gains tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10399:d5d204f6b31c9392,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,79340712.3477059,79340712.3477059,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10400:2b076f14307afc9a,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,9068193.77107854,9068193.77107854,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10401:6bc32e9254d40cd5,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,9809651.67145905,9809651.67145905,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10402:2ed91fcee5b197c4,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,10991263.878210476,10991263.878210476,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10403:e59531b5ad325f1e,spring_budget_2023__introduce_an_elective_accruals_basis_for_the_carried_interest_rules_e9e7a31c,Introduce an elective accruals basis for the Carried Interest rules,not_expressible,model_or_data_gap,capital_gains_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,12454531.692063028,12454531.692063028,,,,not_available,not_computed,No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.,Authored against policyengine-uk 2.89.2: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21101:e2fab063a0c2ee3c,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21107:042025599c3471cc,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21102:4e91b6200021193a,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-46310396.64141091,-46310396.64141091,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21108:ee67b1b5deee46be,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21103:942886b6a5349ce3,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-71246764.0637091,-71246764.0637091,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21109:d7651704a1ab45fa,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21104:b23c26d459ac0737,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-34435935.96412606,-34435935.96412606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21110:ae14bd1523264fb4,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-48685288.77686788,-48685288.77686788,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21105:235851aa16c8be7a,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-10687014.609556364,-10687014.609556364,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21111:1eacf80789551065,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-40373166.30276849,-40373166.30276849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21106:df21946618fbe257,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21112:1bfd210e8ce5b8cf,spring_budget_2023__levelling_up_and_pride_in_place_funding_2166f6f4,Levelling up and pride in place funding,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10218:3d570b9a3e769fe5,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10224:640f99d7fe337eae,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20981:1e533bdb249ee4cc,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20987:dd6302649241b958,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20975:f5f4f887bc015d0b,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10219:4c0f61b26d87d793,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-153458891.96182793,-153458891.96182793,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10225:86d639a6b2871345,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-18826114.484661836,-18826114.484661836,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20982:297944ae25c813ed,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,46805135.91089144,46805135.91089144,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20988:f93d59af82b2767f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-582346.4858416944,-582346.4858416944,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20976:ccb47f3f303506a9,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-11054069.470100043,-11054069.470100043,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10220:bd66abbd3d605528,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-234647935.1214224,-234647935.1214224,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10226:26c51fe2e87843e0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-28786268.646356665,-28786268.646356665,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20983:fb3ba77e10e6739c,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,71567886.05837263,71567886.05837263,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20989:85b40bd7520b781f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-889586.2164725439,-889586.2164725439,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20977:e2c391a37bae7381,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16946676.826760877,-16946676.826760877,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10221:5b25a86d3a8b2460,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-770009964.5526887,-770009964.5526887,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10227:8bb3196cca01dcfd,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-39268365.792592995,-39268365.792592995,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20984:531b513e3b4dc9b0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,97628281.15266983,97628281.15266983,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20990:d29aaf19544d77d2,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2916055.5484507517,-2916055.5484507517,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20978:fddfc7ca68882cd2,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-55757312.837270625,-55757312.837270625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10222:b762503fc00162ce,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-798608410.4145377,-798608410.4145377,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10228:c9b060cd94856c65,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-40282055.49851763,-40282055.49851763,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20985:d240741d2386368d,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,100148497.65809532,100148497.65809532,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20991:638a10f3ebb613c0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3021250.7941541844,-3021250.7941541844,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20979:a5cfbfc259767c56,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-57979844.82548992,-57979844.82548992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10223:4ba3d9a62987a30f,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-832697811.890464,-832697811.890464,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10229:8b3a86917ce8eb45,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,not_expressible,model_or_data_gap,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-41476809.32111712,-41476809.32111712,,,,not_available,not_computed,The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20986:57320f6bc8f8c42d,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,103118872.40496014,103118872.40496014,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20992:5cd34720075e55b0,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3147669.7737004347,-3147669.7737004347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20980:5aa9d63f3332da5b,spring_budget_2023__lifetime_allowance_lta_remove_charge_from_april_2023_and_abolish_from_april_2024_41834b9e,Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024,out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-60613347.81467283,-60613347.81467283,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10404:fe9d4500fb9a168e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21329:dcadcec6392afa05,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21323:d7d378489138b05c,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10405:1ba9483161be8329,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21330:74bce8c15ed2e557,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21324:0292259a0538318d,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10406:41da912ce935de5c,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21331:d50031222bd8f258,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21325:0dc8ae3a90bfc14d,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10407:86c43f36d932ecee,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,13112355.609459518,13112355.609459518,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21332:800dad09e33c6f19,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,30320.788827787324,30320.788827787324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21326:9caa772a3f98cc06,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,283048.4534238625,283048.4534238625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10408:6f1ef191edaab21e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,8418670.489886748,8418670.489886748,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21333:bfb1cf021429e910,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,19289.740348818676,19289.740348818676,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21327:2a47eac30e61d9e9,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,182398.2529753849,182398.2529753849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10409:b419aaf53c8ce070,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,7770531.145601506,7770531.145601506,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21334:6c71dad40e39248e,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,17646.500356136123,17646.500356136123,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21328:3ea23d66bc51d441,spring_budget_2023__low_income_trusts_and_estates_simplification_measures_to_reduce_reporting_and_administration_f32ef603,Low income trusts and estates: simplification measures to reduce reporting and administration,out_of_household_scope,,inheritance_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,168809.274042523,168809.274042523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10458:f59bd143c02b2132,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10452:87784502794af8ec,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21365:edeaaa981221b78d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21359:3035f1e9f9fdc26d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10459:612c64dd023a356c,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10453:f519a5a3e90ca043,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8920234.892260052,-8920234.892260052,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21366:cb73501738cfe4bf,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21360:7a1af002711a8be2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10460:daad1021007b1919,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-67173978.24036466,-67173978.24036466,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10454:4e87189d2bd5112b,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-53796023.623157196,-53796023.623157196,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21367:87c8a602bc7b0822,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-675292.2892115874,-675292.2892115874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21361:ec439b787dc88a60,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-4015156.6358809588,-4015156.6358809588,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10461:966242ca8f57d9d2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-396373235.51145065,-396373235.51145065,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10455:ffaf7c76f52c348f,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-77583323.78316697,-77583323.78316697,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21368:f455eb102fc9078d,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3929355.18296123,-3929355.18296123,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21362:04011a0b72a88335,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-23731305.51736582,-23731305.51736582,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10462:dea32a101d1a492e,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-511908118.83935714,-511908118.83935714,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10456:b1875c7edf5315e2,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-71597914.14337255,-71597914.14337255,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21369:0d4f9405f5c67763,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4970552.782509817,-4970552.782509817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21363:78c80b7b74028836,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-30975245.872541204,-30975245.872541204,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10463:f0bdecf07b4c26fd,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-430418188.2635955,-430418188.2635955,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10457:2c1e433e79beb0c7,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-59449985.20078165,-59449985.20078165,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21370:c063931e811c3787,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4104570.953544183,-4104570.953544183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21364:8f68552e6b2de75f,spring_budget_2023__making_tax_digital_for_income_tax_self_assessment_and_digital_prompts_phased_introduction_from_2026_94fb4d69,Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-26337333.857682046,-26337333.857682046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10242:1022ce2bc9b54aff,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21017:9b029cb66e36ed70,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21011:a2b1a9d5f93e18ad,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10243:c73352e2cb07b84d,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-12092695.553856796,-12092695.553856796,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21018:fd2b73593a1a85bd,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-18018.0883313387,-18018.0883313387,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21012:e359ef360f6c98ba,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-867402.4856583787,-867402.4856583787,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10244:21f1c93139dbf149,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-33297643.704466302,-33297643.704466302,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21019:06539f3696a941a0,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-48515.26693457906,-48515.26693457906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21013:7d5683cab507b4d8,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2386462.527046371,-2386462.527046371,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10245:702c07d4bc8a1876,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-36298349.64918332,-36298349.64918332,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21020:54153193ddcf3b93,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-51687.93034888362,-51687.93034888362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21014:0b49b35e6c7261fe,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-2598576.371887785,-2598576.371887785,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10246:a31061cea38db630,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-37647406.5807959,-37647406.5807959,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21021:1186f96aeff7df0a,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-52589.65911735738,-52589.65911735738,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21015:d73c48d6fb1bf0d3,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-2693413.323994797,-2693413.323994797,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10247:01e6a5be4f3bc241,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-39112421.098519206,-39112421.098519206,,,,not_available,not_computed,The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21022:f9561244e6fae93d,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-54591.97845166394,-54591.97845166394,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21016:2f782b574d44e123,spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94,"Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2805564.8976191236,-2805564.8976191236,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.,"[""The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21407:916f119a5d23b5b7,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2022-23,2022,Other departmental expenditure (current),Spending Measures (Policy measures database),2022-23,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21408:9f2df5b3a98d65d3,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2023-24,2023,Other departmental expenditure (current),Spending Measures (Policy measures database),2023-24,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21409:c994817a6e3cc02b,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2024-25,2024,Other departmental expenditure (current),Spending Measures (Policy measures database),2024-25,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21410:5aa15b69e66050f2,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2025-26,2025,Other departmental expenditure (current),Spending Measures (Policy measures database),2025-26,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21411:fd99d7587a00118a,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2026-27,2026,Other departmental expenditure (current),Spending Measures (Policy measures database),2026-27,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21412:7d7d813f9d5864dd,spring_budget_2023__mortgage_guarantee_scheme_extend_for_one_year_341c78c1,Mortgage Guarantee Scheme: extend for one year,out_of_household_scope,,scope,2027-28,2027,Other departmental expenditure (current),Spending Measures (Policy measures database),2027-28,5000000.0,5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10476:41822fda756530a8,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21371:a1430fc2f36512fb,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21377:14ab5698c87f6014,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2022-23,2022,Welfare outside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10477:2a4afbdb5455cfe8,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8709899.0,-8709899.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21372:da7eba9bacea4628,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-17219.000000000095,-17219.000000000095,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21378:b4b9f97fc09ebd60,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare outside cap,Spending Measures (Policy measures database),2023-24,-514000.0,-514000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10478:2bdb3322d4bd38ae,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9070004.0,-9070004.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21373:b6721394ac02020b,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-3516991.5000000005,-3516991.5000000005,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21379:17b841426bd770fa,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,-2838000.0,-2838000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10479:b29688b92cefb394,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9104155.0,-9104155.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21374:3407096e7f4e4701,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-3619982.5000000005,-3619982.5000000005,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21380:c99ef3fee589787d,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,-3506000.0,-3506000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10480:d626dc7a62bd216b,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9042987.0,-9042987.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21375:057a2c079304a9a4,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-3689906.500000001,-3689906.500000001,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21381:26fcc2d7d056b694,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-4205000.0,-4205000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10481:12467a8c43574b6c,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9168779.0,-9168779.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21376:203bf298df3f8afe,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-2039848.5000000007,-2039848.5000000007,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21382:00305d8e8bb80608,spring_budget_2023__national_insurance_contributions_impact_of_maintaining_the_lower_earnings_limit_and_small_profits_threshold_at_7b0d7c25,National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-5082000.0,-5082000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21347:f74e567d416049d3,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21348:f74553b3ae60b13f,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,-603000000.0,-603000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21349:fa54a034ce09a633,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,-221000000.0,-221000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21350:167c7a7f4c302eff,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,129000000.0,129000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21351:2d0052907cb0516f,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,232000000.0,232000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21352:2e6af9c8fb1a4be0,spring_budget_2023__nhs_pensions_new_retirement_flexibilities_including_partial_retirement_and_pensionable_reemployment_6324000b,NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment,out_of_household_scope,,scope,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,210000000.0,210000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21449:21613c600f3e942a,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21455:416b57f27ef64601,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21450:c4cd48b0ef0dce74,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,9643646.618686032,9643646.618686032,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21456:d7e118bb78b3e5aa,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21451:39b61b757cc7f251,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,8000000.0,8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21457:641dca81dac88efa,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21452:4a4eefe9bbfb8fc1,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21458:409a2938305f6ca1,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21453:8563690987db1c19,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21459:0102ba423af27fec,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21454:e83503663b51a089,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21460:c966156f5714039c,spring_budget_2023__other_del_spending_c859749a,Other DEL spending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10464:95be3ee15d27b0a7,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2022-23,2022,Penalties,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10465:8ecf423476a7b8e3,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2023-24,2023,Penalties,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10466:d9384cd2d7e33b02,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10467:3fe55025b4e46e2f,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,-18505762.107390847,-18505762.107390847,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10468:74b114b7eb969d02,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,30519020.04153291,30519020.04153291,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10469:2555e3c8dd4809d9,spring_budget_2023__penalty_reform_for_income_tax_self_assessment_phased_introduction_from_2026_108bbf60,Penalty reform for income tax Self Assessment: phased introduction from 2026,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,154876455.83624408,154876455.83624408,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10230:b1c3f4726af79c6e,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10236:b3261d652b98e813,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20999:2a07dc8539d1ce9c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Net public service pension payments,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21005:cdf95df0fc97da6c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20993:9a42006baf8c0159,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10231:ce0a1472426c8430,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-80947714.92372231,-80947714.92372231,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10237:2f261725299509e1,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,-8990625.53614,-8990625.53614,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21000:c0139e6de0095ba4,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Net public service pension payments,Spending Measures (Policy measures database),2023-24,42289209.888019,42289209.888019,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21006:5ca828fbfe74cf61,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-120611.9075122566,-120611.9075122566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20994:3447da176e4bc085,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-5806335.636293161,-5806335.636293161,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10232:aa24b205227c35bd,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-233876728.02074286,-233876728.02074286,-2781318381.9196777,-2547441653.898935,11.892240863199516,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json,a8039939f2ab7038772dd622e96d37ec8ddd5eca9c86ca4c325e5bc1a74d5d4e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2547441653.898935,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10238:f00ba92ca8350bec,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-14416286.811474001,-14416286.811474001,0.0,14416286.811474001,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2024.json,a8039939f2ab7038772dd622e96d37ec8ddd5eca9c86ca4c325e5bc1a74d5d4e,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",14416286.811474001,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21001:ccc579e7814559b3,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Net public service pension payments,Spending Measures (Policy measures database),2024-25,67809895.57685901,67809895.57685901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21007:877d001aa00f2eaf,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-477750.711539592,-477750.711539592,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20995:8087b1a02a4eee19,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-16651198.945857612,-16651198.945857612,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10233:f9cad5be5ec138c8,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-405021326.1734674,-405021326.1734674,-3047439923.2872314,-2642418597.113764,7.524146819819649,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json,0b70828cc20dd5e3bf3ce0f264629be7e70127bf292a9bc08e20824669f7d59f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2642418597.113764,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10239:eae2e7a942d667da,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-20568943.281972002,-20568943.281972002,0.0,20568943.281972002,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2025.json,0b70828cc20dd5e3bf3ce0f264629be7e70127bf292a9bc08e20824669f7d59f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",20568943.281972002,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21002:97562450c81ff19c,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Net public service pension payments,Spending Measures (Policy measures database),2025-26,186175369.60035098,186175369.60035098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21008:3fcd0f4987e122f2,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-913981.4878025111,-913981.4878025111,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20996:18794ff6dbde2924,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-28717123.48316291,-28717123.48316291,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10234:7fb22cdd33e49932,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-414629625.82069576,-414629625.82069576,-3279436566.647827,-2864806940.8271313,7.909315597400175,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json,a9aba1fbccd06842d04247433962efceb769028746152292e011652593c004ee,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2864806940.8271313,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10240:c53005dc3f74f60f,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-21110365.420436002,-21110365.420436002,0.0,21110365.420436002,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2026.json,a9aba1fbccd06842d04247433962efceb769028746152292e011652593c004ee,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",21110365.420436002,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21003:24d20cb8f6deed27,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Net public service pension payments,Spending Measures (Policy measures database),2026-27,196266291.217428,196266291.217428,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21009:ca378bb43ec6d967,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-781447.8474404374,-781447.8474404374,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20997:a2d202e6d4474250,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-29495474.572977465,-29495474.572977465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10235:fbb8ccda250b78e9,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-420436303.88386756,-420436303.88386756,-3451109456.2279053,-3030673152.3440375,8.208400236486636,same_sign_ratio_at_least_2,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json,40771b90e33545fb201d85cecd078aa59bc38c986841eb7faed2f85562ba9946,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-3030673152.3440375,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:10241:b45d113eb69a2a68,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",partial,,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-21735019.545727,-21735019.545727,0.0,21735019.545727,-0.0,pe_zero,constructed,Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__pension_annual_allowance_package_2027.json,40771b90e33545fb201d85cecd078aa59bc38c986841eb7faed2f85562ba9946,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",21735019.545727,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21004:4de031e5ab4ad901,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Net public service pension payments,Spending Measures (Policy measures database),2027-28,183277298.33039,183277298.33039,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21010:b33224f6af5b4ee6,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-586832.7502434849,-586832.7502434849,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:20998:5405e18b093611d0,spring_budget_2023__pension_annual_allowance_package,"Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023",out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-30158228.581404883,-30158228.581404883,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed."",""Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; construction scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/hmrc/pensions/pension_contributions_relief.py"",""variables/gov/hmrc/pensions/private_pension_contributions_tax.py"",""variables/gov/hmrc/pensions/pension_contributions_for_annual_allowance.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. National contributions remain unsized."",""issues"":[""policyengine-uk#2237""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2023,obr_pmd_nov2025:21113:dac15aa3598e1700,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21119:eace0fe4a00315f2,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21114:d4380514cd120749,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-218103832.947043,-218103832.947043,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21120:be33161334c63885,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-19385380.5986545,-19385380.5986545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21115:069f0937306c5504,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21121:22537eab1312a337,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21116:8bc0c37602366a1b,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21122:21755c7b25fc978a,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21117:9b4f876bed421091,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21123:2f7c986a5e63db51,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21118:150a1a1c9888e343,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21124:e7913f9f6a81da4d,spring_budget_2023__potholes_fund_increase_resources_to_maintain_and_improve_local_roads_58dbe19e,Potholes Fund: increase resources to maintain and improve local roads,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21281:a0cfb85ed84b6a34,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2022-23,2022,Locally-financed current expenditure,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21282:c7c38910edbd0086,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,-3800000.0,-3800000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21283:ed47a32c9874d637,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21284:7a9f701c1086e095,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21285:05b2afae04d7681a,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21286:9f23ccc656d96040,spring_budget_2023__public_works_loan_board_new_discounted_housing_revenue_account_rate_80376700,Public Works Loan Board: new discounted Housing Revenue Account rate,out_of_household_scope,,scope,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-11400000.0,-11400000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10338:9c11eb07bf887f83,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21293:a5776b0e4218eccc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21287:3dc7bb414ba76591,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10339:ff83a247715f36ff,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21294:cf68f9145c4b4b5e,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21288:49fba10c9c2d7f24,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10340:cdf0f1277470ede9,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-13884291.666666666,-13884291.666666666,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21295:96a4e602825d3f4c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-152196.28271099125,-152196.28271099125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21289:701c81d80715465a,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-888271.0378205867,-888271.0378205867,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10341:d4975e7394e08bf6,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-10184838.88888889,-10184838.88888889,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21296:c13e7ae7eb229fa6,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-110406.13600827252,-110406.13600827252,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21290:0b791b3794b0cfee,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-650040.7935062749,-650040.7935062749,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10342:2f39d54b67c4791c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-10187313.88888889,-10187313.88888889,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21297:5f79d5e99e11fd8c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-109227.28437882314,-109227.28437882314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21291:9c0f062b75d65a4f,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-649723.0756495752,-649723.0756495752,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10343:af8bb1b8c17b09dc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-11114966.666666668,-11114966.666666668,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21298:5359321467df48bc,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-117823.9254830753,-117823.9254830753,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21292:7107a20425bafe5c,spring_budget_2023__qualifying_care_relief_increase_from_april_2023_index_by_inflation_from_april_2024_b6f08ccb,"Qualifying Care Relief: increase from April 2023, index by inflation from April 2024",out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-709497.500646347,-709497.500646347,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21059:4cdf954798319e06,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21060:855eca4e2a881605,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-38576746.24917477,-38576746.24917477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21061:65afc66b3395dd7d,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-283047574.8178023,-283047574.8178023,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21062:2490db6e3b8fc9bb,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-457457074.1179897,-457457074.1179897,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21063:b0da842e0a79bda9,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-506696530.03858936,-506696530.03858936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21064:f88300d17ae667e8,spring_budget_2023__r_d_tax_reliefs_additional_tax_relief_for_r_d_intensive_smes_5bfc10cf,R&D tax reliefs: additional tax relief for R&D intensive SMEs,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-533689563.20619917,-533689563.20619917,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21065:8532d0ace3c56649,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2022-23,2022,Company and other credits,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21066:512dba794f287bb1,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,-8229200.776761829,-8229200.776761829,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21067:dfdb18b8336984bc,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,-106994239.52564178,-106994239.52564178,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21068:28422592e994e228,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-76793724.04762623,-76793724.04762623,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21069:96d51b37ee4923bd,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-14014210.050037658,-14014210.050037658,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21070:4f6c5cc8e6d39053,spring_budget_2023__r_d_tax_reliefs_delay_implementation_of_overseas_expenditure_restrictions_by_one_year_fd54cdef,R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10482:3caba6a1ff57fbc7,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,12557188.108839892,12557188.108839892,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10483:a19cef91f37419c9,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,50665051.71455449,50665051.71455449,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10484:fd0438db10d65801,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,52507516.609191865,52507516.609191865,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10485:a9e9601fc8ba3aa5,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,54273362.09218183,54273362.09218183,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10486:00ee426ca4793d27,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,56084540.69630204,56084540.69630204,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10487:deaae0a4372d1820,spring_budget_2023__re_insurance_of_long_term_insurance_business_address_possible_tax_mismatch_and_clarify_scope_of_existing_legis_6252ec6f,Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,58055188.51272535,58055188.51272535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10272:1b4ec6a1029e20df,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10273:38dc05ac25130ea3,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,-25356811.295582544,-25356811.295582544,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10274:1bc8f1a238cf0c69,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-921366.3082411223,-921366.3082411223,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10275:f4fcbd057df3767a,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-840223.7453770525,-840223.7453770525,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10276:7b94e45bf576f653,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-938948.7003019106,-938948.7003019106,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10277:89d8570219728518,spring_budget_2023__real_estate_investment_trusts_implement_edinburgh_reforms_to_increase_attractiveness_of_regime_9d03f344,Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-971458.9006801014,-971458.9006801014,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20921:95e48af040d6a86f,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20927:f77274118231dd59,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20922:55550679e61a29ba,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20928:e2d6319617d63341,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20923:b35517dae87732f2,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3271557.49420564,-3271557.49420564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20929:98e9b67351de2cd7,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-290780.708979817,-290780.708979817,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20924:012e082d18d54109,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20930:1b41ed1a26ce40ba,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20925:0a7f251aefe78cff,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20931:c43bf79ac7d8cb2c,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20926:6f02dcf72aa21d86,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3562338.2031854545,-3562338.2031854545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20932:956c0cd03dd072b7,spring_budget_2023__scaling_up_musculoskeletal_support_hubs_820ee874,Scaling up musculoskeletal support hubs,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10500:3190813547baf184,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2022-23,2022,Corporation tax (onshore),Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10518:40d6ab8111ed0eb5,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2022-23,2022,Customs duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10506:c6993dfc831af714,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10512:4d4d1ad97d4bb792,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,NICs,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10494:4474eb4ee314f289,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10501:a037af5f9491126a,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-1316442.3186672933,-1316442.3186672933,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10519:d3dc8d76628d6927,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10507:1cb0600e7cf40583,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10513:887d302c488c311f,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10495:1ac44d7d376a0682,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-103490.72576140329,-103490.72576140329,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10502:da368c3ed9df7057,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-3515072.9443610916,-3515072.9443610916,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10520:9d6173bf4d3486a4,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10508:a1fd6a24467b5bdb,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-55.771518284913604,-55.771518284913604,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10514:5e9fe1a6075e58d3,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-847596.4647761134,-847596.4647761134,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10496:dfa14bdd284d0d5b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-595917.5054284926,-595917.5054284926,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10503:7ded11456638200c,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-3524752.267501448,-3524752.267501448,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10521:6acb25e865be44f0,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10509:8b7586b6b5274be2,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-1412.6452825698352,-1412.6452825698352,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10515:29f14c388e88a085,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-2712561.4715905976,-2712561.4715905976,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10497:a4f6e85023451b52,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-598953.0271544368,-598953.0271544368,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10504:7e7974dc24ab406f,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-3865852.4999881177,-3865852.4999881177,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10522:dc947e80ed12395b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10510:2aa44e3244aaabd8,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-3672.8777346815714,-3672.8777346815714,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10516:56800ef788a4aef0,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-5848916.527952146,-5848916.527952146,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10498:e6464f650b53eb87,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-594663.3826685133,-594663.3826685133,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10505:b74e852468c9c249,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-4147055.600007099,-4147055.600007099,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10523:2ae84db13ec09030,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,out_of_household_scope,,other,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-847587.1695419011,-847587.1695419011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10511:51f6d219e2d9e196,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-5650.581130279341,-5650.581130279341,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10517:ad9ecd18a2e42f1b,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-6569648.151119276,-6569648.151119276,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10499:df748d95ff953e5a,spring_budget_2023__scottish_green_freeports_3cce3a08,Scottish Green Freeports,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-600406.3702677087,-600406.3702677087,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21029:e7698d7c832e78b7,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21035:b5765f89edb8bf70,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21030:49746211c704c556,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-14586295.653671382,-14586295.653671382,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21036:860df0d0eef0f5e9,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-552000.0,-552000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21031:b19f1878cf273611,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-21319987.126269538,-21319987.126269538,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21037:4006b7903a2d49f3,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1299000.0,-1299000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21032:a068a9baaf2f0a32,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21038:17f3b6e72dbb0c26,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21033:e2dda5f722cf9c68,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21039:54cbdf9cc4cef9dd,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21034:35f493f961236820,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21040:7eb33a1fc4238d54,spring_budget_2023__sector_based_work_academy_programme_swaps_expansion_to_80_000_starts_in_both_2023_24_and_2024_25_to_support_re_5f220449,"Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21041:7dbc98b4ac044ee6,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21047:5c68f20b7f46f245,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21042:46f505d496aabb2f,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21048:e4fa3a0dfb806b95,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21043:a204659e75532ba2,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-37500000.0,-37500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21049:dcca0c76dbdaa234,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-3334000.0,-3334000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21044:0e9e428d686be528,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21050:702a091e2a95a8c6,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21045:b15fae0c97f9db1b,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21051:df3f93f69c22c079,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21046:56ad7e54540395aa,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-40848000.0,-40848000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21052:b8e0c6649ed89585,spring_budget_2023__skills_bootcamps_expansion_to_64_000_places_from_2024_25_to_support_returnerships_097db941,"Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships",out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10440:917a0887e92b2315,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2022-23,2022,Stamp duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10441:b155e97d4145a047,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-16000000.0,-16000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10442:bc7e24e3b4e97b91,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10443:8ca679ee1a6fea76,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10444:bf0321774fcb4e96,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10445:c9aee912aa27ed6b,spring_budget_2023__stamp_duty_land_tax_amendment_to_the_registered_social_landlord_exemption_3f5ab651,Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10320:a67f0f1876172f9b,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10321:792a169c0e6dc74a,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,8911472.777414123,8911472.777414123,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10322:736952ac8548f48d,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,27284572.993008114,27284572.993008114,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10323:875c72a44348a2e8,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,26333069.137474492,26333069.137474492,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10324:b7b24ab57dd50646,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,26655325.77187272,26655325.77187272,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10325:4e79e3d79b119a30,spring_budget_2023__starting_rate_limit_for_savings_income_maintain_at_5_000_for_2023_24_c7a92b01,"Starting rate limit for savings income: maintain at £5,000 for 2023-24",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,27043946.475856785,27043946.475856785,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21239:1bb06c8407c1d480,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21245:30388c3169adbc06,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21240:86a6848e723da07f,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-5452595.82367606,-5452595.82367606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21246:e00bab74cd5dfcf8,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21241:8228c1cdea495b0e,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5452595.82367606,-5452595.82367606,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21247:bc685c58dbeafa4d,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-484634.514966362,-484634.514966362,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21242:79c39ed5198755d6,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21248:2052273e79c16a97,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21243:c6e60d2b6e3041a5,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21249:78052137b21284e3,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21244:809789b811f2e610,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21250:f2d9c304f5e26635,spring_budget_2023__suicide_prevention_fund_782ec27e,Suicide prevention fund,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21419:f847dff65f000c69,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,-2357047150.0,-2357047150.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21425:ca3b9c5add8891f5,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,3557000000.0,3557000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21420:81173de42b5047bc,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,246133.0,246133.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21426:b16a81fcc4e2ad1e,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-63000.0,-63000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21421:43e643c1ebc0b3d3,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,60365.0,60365.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21427:c5fb1bf28fc08c47,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,162000.0,162000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21422:f8204700e2595e71,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,782843.0,782843.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21428:98acfa2f6ced8818,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,163506.0,163506.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21423:900809afdfcbceb0,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,472020.0,472020.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21429:36ed44ae8488baea,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,164216.0,164216.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21424:ac65895ddb7ba26f,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,664844.0,664844.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21430:1923b52418c0dad4,spring_budget_2023__supplementary_estimates_9c7f7028,Supplementary Estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,164525.0,164525.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21269:30e22bc6c59cbff5,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21275:a64c2c453c4f27be,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21270:8f116cb03ebf1fe7,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8833205.234355219,-8833205.234355219,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21276:f3719e752c1808e9,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-785107.9142455059,-785107.9142455059,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21271:60c1d83d04c5d300,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-8833205.234355219,-8833205.234355219,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21277:7103a276c2c216da,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-785107.9142455059,-785107.9142455059,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21272:3bd745a843d3c7a1,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21278:14698ad10f0b14ec,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21273:0a898099fe8f804e,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21279:828f5ebcca90163b,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21274:b8bf8c31ef8eff75,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-9618313.148600731,-9618313.148600731,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21280:26042350641d7c99,spring_budget_2023__support_for_care_leavers_expansion_of_the_staying_close_programme_b549d43a,Support for care leavers: expansion of the Staying Close programme,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21149:5aa74ffad4325bc3,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21155:11913ba1890216d2,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21161:3dace6169373c0b4,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21167:8d02b0e84d7e0532,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21150:ce99d1de29cf80eb,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-82334196.93750855,-82334196.93750855,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21156:e822577bcce3df2e,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-13631489.559190158,-13631489.559190158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21162:7dabe8e66d0e958a,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-1211586.2874159045,-1211586.2874159045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21168:1c483f14a4df5e4d,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-7317981.175992062,-7317981.175992062,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21151:6f9c0d4619a290a1,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1090519.16473521,-1090519.16473521,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21157:b4a08ee0dab6f593,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-13631489.559190158,-13631489.559190158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21163:0c8b141615222686,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,-1211586.2874159045,-1211586.2874159045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21169:17222897f7802807,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-96926.90299327235,-96926.90299327235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21152:cbeee20c11d983a3,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21158:a24a22098acd876e,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21164:b56767ba790fc391,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21170:c7bdc7fc216d9db0,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21153:3c1c6b7953f290d0,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21159:51e093b1f6e7bbbf,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21165:55ab9c889c34dc4b,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21171:e53ae818916c86cf,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21154:0fa05b4ab4a69071,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21160:215cbad2fde9f385,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21166:0aad4a1879e090c2,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21172:7f551421c2ea586b,spring_budget_2023__support_for_charities_and_community_organisations_funding_for_services_and_energy_efficiency_20743050,Support for charities and community organisations: funding for services and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21227:2f473f4f9ad220b7,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21233:4c74c2673fd7be9b,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21228:bd06812ad356ee87,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21234:bd5b7ead0b10e297,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21229:09db73c626cb3dac,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21235:4703d18c280d0051,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21230:e51b69606fc70fb9,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21236:aa7664001b9fb63d,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21231:9f3998a2d67b0711,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21237:bdb230e5194b97e5,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21232:78155d6e1bb8f5de,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21238:bc8cb171bfb771c7,spring_budget_2023__support_for_veterans_d99b4b18,Support for veterans,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21125:353b15f783b4cb77,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21131:66e5f3cf7704b677,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,PSGI in CDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21137:a4513366e3da99d7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (capital),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21143:abbfd179ea68095d,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21126:3b5270f46a919bef,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-21810383.294704303,-21810383.294704303,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21132:430e7a536c10d8c2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,-43620766.589408495,-43620766.589408495,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21138:69b0119fd9e47299,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,-3877076.11973089,-3877076.11973089,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21144:76545a9bad5b819b,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-1938538.05986545,-1938538.05986545,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21127:37ccb11052302bbf,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21133:02462bf76e49d073,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21139:b54773e3151853f7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21145:947da1bd8ae337c8,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21128:917d0a1e9f5ad2cc,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21134:df8afd80ff158a5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21140:b6de15f07bab1b36,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21146:75d4038824cb6040,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21129:ab285abe1f552d5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21135:7e9b24f1961c32b2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21141:774e3fc93a5d99c2,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21147:7ca5df4024b0b42f,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21130:7fde27b09c3daa5c,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21136:23c25c1d90f12476,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21142:b36f30fd33a45fe1,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21148:ba1e8537a27c16d7,spring_budget_2023__swimming_pool_support_fund_help_public_pools_with_cost_pressures_and_energy_efficiency_2e8f2f81,Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10524:1e9cfb2fde6bba5a,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2022-23,2022,Income tax,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21389:7c1eaeba4c4f861b,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21383:a88f1329a8e0fd5c,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10525:97893fa25d0812d2,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21390:cff96313ff2d4fde,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21384:56476e7ee384f2ba,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10526:f6501c3720e412ec,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-24000000.0,-24000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21391:f7c44302ebb9024d,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21385:0283e2d9d8e539c1,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10527:3e2c3b9023920322,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21392:10a358ca627d2be8,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21386:1b7dbbeb322e7c6b,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10528:cfaa799a009dc834,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21393:29d6232ad6543e43,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21387:c94984cdf907d48d,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10529:cd36adeb09e06b87,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21394:0cbd0cda39527b89,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:21388:28b754cd34fa2a79,spring_budget_2023__tax_exemptions_for_group_litigation_order_scheme_payments_related_to_the_post_office_horizon_scandal_7ead7cd1,Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10326:b80a5f7ded448342,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2022-23,2022,Tobacco duty,Tax Measures (Policy measures database),2022-23,2969419.04728508,2969419.04728508,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10327:b475b81d647d5334,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,24376008.52679253,24376008.52679253,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10328:17b55d4a52223db8,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,25215554.6213665,25215554.6213665,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10329:a0c76b046d636175,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,26624017.81605721,26624017.81605721,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10330:a13c22aad7e69665,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,27221449.149707794,27221449.149707794,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10331:c40aaeb2b99d6ec0,spring_budget_2023__tobacco_duty_increase_duty_on_hand_rolling_tobacco_by_an_additional_4_and_the_minimum_excise_tax_by_an_additio_fcea9073,Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1%,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,28135291.924476624,28135291.924476624,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20825:dd3c209a8fd9bb5e,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20831:42710c422946e46b,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2022-23,2022,Welfare inside cap,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,FY start outside this event's documented certified-bundle support,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20826:7f97d22911bbee3f,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-8769416.713153455,-8769416.713153455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20832:882117c50af13444,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,-41340000.0,-41340000.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20827:22d8d3be038c9fa2,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20833:270c17d92e54dca4,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-86814000.0,-86814000.0,-218234954.4105835,-131420954.4105835,2.5138221301930965,same_sign_ratio_at_least_2,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2024.json,508c38183f3bd02028aaad5e4ed2b9d43966d1020c36c43fe8e00a13684a8e1a,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-131420954.4105835,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20828:196813c189064172,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20834:e0b34fcdbf83f61a,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-75445500.00000001,-75445500.00000001,-228866641.1560974,-153421141.1560974,3.033536011506284,same_sign_ratio_at_least_2,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2025.json,39e4be7f0a7f66995126004c95802e6b7b690a5a0139ac6062f75662586ecdbc,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-153421141.1560974,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20829:83521e444ba1a390,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20835:1e730fccbdf4c015,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-81646500.0,-81646500.0,-232602086.30444336,-150955586.30444336,2.848892313870691,same_sign_ratio_at_least_2,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2026.json,547c6f43a71ba395fdd13af76c9b685a18244844625e908a384cb8e41b148720,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-150955586.30444336,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:20830:0a15663b3de35bc8,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,out_of_household_scope,,universal_credit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20836:76beca3818ed1fe1,spring_budget_2023__uc_childcare_cap_increase,DWP: increase the maximum support available in Universal Credit for childcare costs,partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-86814000.0,-86814000.0,-241874521.8146057,-155060521.8146057,2.78612345721434,same_sign_ratio_at_least_2,constructed,"Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.","Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned."",""Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/spring_budget_2023__uc_childcare_cap_increase_2027.json,007c6dc265fec938b0d0b543890d6a2c9eb1a512cffdee4db5dcb6b1d1deb09c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-155060521.8146057,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2023,obr_pmd_nov2025:10212:4217da3042f9ce1c,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10213:1e64afb42fe4f70f,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-3502898.5419198065,-3502898.5419198065,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10214:2624b970b05dcfdb,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-7642687.727825031,-7642687.727825031,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10215:89684284c3d4c56f,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-7798884.00240241,-7798884.00240241,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10216:fc685bf818febcde,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-7916700.666605489,-7916700.666605489,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10217:127739d52e7a35f8,spring_budget_2023__vat_extend_the_exemption_for_medical_care_services_supervised_by_healthcare_professionals_to_pharmacists_7b47b510,VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-8123650.25508635,-8123650.25508635,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10206:615520972e734cc6,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10207:a3badb206f30ad77,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-2066888.824791739,-2066888.824791739,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10208:1449ffec7b8b40ba,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-5208461.222671551,-5208461.222671551,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10209:ecee58a2e704a0bd,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-5567903.3962535905,-5567903.3962535905,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10210:31359a0eb7b396be,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-5908833.940498353,-5908833.940498353,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10211:652a76e320524a28,spring_budget_2023__vat_extend_the_zero_rate_for_prescriptions_to_patient_group_directions_be9b860d,VAT: extend the zero rate for prescriptions to Patient Group Directions,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-6063296.109005754,-6063296.109005754,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10470:073d212d9168bea4,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2022-23,2022,VAT,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10471:9dcfda9f97b6023a,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,-39456348.775035314,-39456348.775035314,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10472:e5b37d48c8b69905,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-44536217.38527642,-44536217.38527642,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10473:7542b16dd1fe7c62,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-45848305.46812147,-45848305.46812147,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10474:c5d52843cc7c6e85,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-46960145.583618686,-46960145.583618686,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10475:b17b4b244b2eb646,spring_budget_2023__vat_northern_ireland_second_hand_car_market_support_scheme_43443166,VAT: Northern Ireland second-hand car market support scheme,not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-48475265.89510099,-48475265.89510099,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10308:d04800f81c36a48d,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2022-23,2022,Vehicle excise duty,Tax Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10309:15705b8dc2d923cf,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2023-24,2023,Vehicle excise duty,Tax Measures (Policy measures database),2023-24,-23063310.66882649,-23063310.66882649,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10310:79ed3d009d8fb88f,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2024-25,2024,Vehicle excise duty,Tax Measures (Policy measures database),2024-25,-23480742.632978946,-23480742.632978946,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10311:ed74585405de72c2,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2025-26,2025,Vehicle excise duty,Tax Measures (Policy measures database),2025-26,-24022061.786939956,-24022061.786939956,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10312:ee9c5f17040e87d4,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2026-27,2026,Vehicle excise duty,Tax Measures (Policy measures database),2026-27,-24485427.231255017,-24485427.231255017,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:10313:dc1bcc2596e991b8,spring_budget_2023__vehicle_excise_duty_freeze_rate_for_hgvs_for_2023_24_5b76ad2c,Vehicle Excise Duty: freeze rate for HGVs for 2023-24,not_expressible,model_or_data_gap,transport,2027-28,2027,Vehicle excise duty,Tax Measures (Policy measures database),2027-28,-25106536.290057193,-25106536.290057193,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20789:ba6b1551624eb604,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2022-23,2022,PSCE in RDEL,Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20795:00aa383faddad564,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2022-23,2022,Scottish BGA (current),Spending Measures (Policy measures database),2022-23,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20790:a046616078974ab7,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-4362076.65894085,-4362076.65894085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20796:3c89a46852888700,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-387707.6119730894,-387707.6119730894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20791:4e03ce1b78416d66,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-210470198.793896,-210470198.793896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20797:b409e8b31d3da211,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-18706892.277701598,-18706892.277701598,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20792:7f357d75ca714f6f,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-109245038.2310206,-109245038.2310206,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20798:8b7af5be6ab6630d,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20793:ef0e0e1e290cfad7,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20799:970ef7bd8d05a014,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20794:76b43ae474c9ada5,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2023,obr_pmd_nov2025:20800:0d9ea87691014348,spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a,Wraparound childcare: pathfinder scheme,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.json new file mode 100644 index 0000000..e873d0c --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.json @@ -0,0 +1,51776 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. 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The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -33297643.704466302, + "obr_value_gbp_decimal": "-33297643.704466302", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10244:21f1c93139dbf149", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -48515.26693457906, + "obr_value_gbp_decimal": "-48515.26693457906", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21019:06539f3696a941a0", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -2386462.527046371, + "obr_value_gbp_decimal": "-2386462.527046371", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:21013:7d5683cab507b4d8", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -36298349.64918332, + "obr_value_gbp_decimal": "-36298349.64918332", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10245:702c07d4bc8a1876", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -51687.93034888362, + "obr_value_gbp_decimal": "-51687.93034888362", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21020:54153193ddcf3b93", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -2598576.371887785, + "obr_value_gbp_decimal": "-2598576.371887785", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:21014:0b49b35e6c7261fe", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -37647406.5807959, + "obr_value_gbp_decimal": "-37647406.5807959", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10246:a31061cea38db630", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -52589.65911735738, + "obr_value_gbp_decimal": "-52589.65911735738", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21021:1186f96aeff7df0a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -2693413.323994797, + "obr_value_gbp_decimal": "-2693413.323994797", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:21015:d73c48d6fb1bf0d3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_budget_2023__money_purchase_annual_allowance_mpaa_increase_to_10_000_from_april_2023_69af7f94", + "measure_type": "income_tax", + "missing_legs": [ + "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule." + ], + "obr_value_gbp": -39112421.098519206, + "obr_value_gbp_decimal": "-39112421.098519206", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10247:01e6a5be4f3bc241", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Income tax", + "title": "Money Purchase Annual Allowance (MPAA): increase to \u00a310,000 from April 2023", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:20799:970ef7bd8d05a014", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20794:76b43ae474c9ada5", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2023", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2023__wraparound_childcare_pathfinder_scheme_fd50195a", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:20800:0d9ea87691014348", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Wraparound childcare: pathfinder scheme", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + } +] diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.md new file mode 100644 index 0000000..c525124 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2023/COMPARISON.md @@ -0,0 +1,1129 @@ +# Spring Budget 2023: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 1020 rows, 12 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +Unsupported on this release: calendar years 2023 lie outside its population's data years, so they were not computed. 3 source rows keep their OBR values without a PolicyEngine counterpart. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 2 | 18 | -2.014 | 2.014 | +| not_expressible | 39 | 324 | -22.202 | 40.640 | +| out_of_household_scope | 48 | 678 | -63.834 | 83.759 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 23 | 180 | -18.605 | 22.208 | +| model_or_data_gap | 16 | 144 | -3.597 | 18.432 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Aggregates levy | not_available: 6 | +| Alcohol duty | not_available: 6 | +| Bank surcharge | not_available: 6 | +| Betting | not_available: 6 | +| Capital gains tax | not_available: 18 | +| Climate change levy | not_available: 6 | +| Company and other credits | not_available: 24 | +| Corporation tax (onshore) | not_available: 42 | +| Council Tax | not_available: 12 | +| Customs duty | not_available: 12 | +| Electricity generators levy | not_available: 6 | +| Energy bills subsidies | not_available: 18 | +| Fuel Duty | not_available: 6 | +| Income tax | not_available: 86, same_sign_ratio_at_least_2: 4 | +| Inheritance tax | not_available: 6 | +| Locally-financed current expenditure | not_available: 18 | +| NICs | not_available: 32, pe_zero: 4 | +| Net public service pension payments | not_available: 18 | +| Other departmental expenditure (capital) | not_available: 6 | +| Other departmental expenditure (current) | not_available: 6 | +| Other tax | not_available: 6 | +| PSCE in RDEL | not_available: 276 | +| PSGI in CDEL | not_available: 66 | +| Penalties | not_available: 6 | +| Scottish BGA (capital) | not_available: 18 | +| Scottish BGA (current) | not_available: 156 | +| Stamp duty | not_available: 18 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 36 | +| Vehicle excise duty | not_available: 6 | +| Welfare inside cap | not_available: 56, same_sign_ratio_at_least_2: 4 | +| Welfare outside cap | not_available: 18 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 60 | +| business_tax | not_available: 60 | +| capital_gains_tax | not_available: 6 | +| fuel_duty | not_available: 6 | +| income_tax | not_available: 76, pe_zero: 4, same_sign_ratio_at_least_2: 4 | +| indirect_tax | not_available: 36 | +| inheritance_tax | not_available: 24 | +| other | not_available: 198 | +| savings | not_available: 6 | +| scope | not_available: 390 | +| tax_benefit | not_available: 42 | +| transport | not_available: 6 | +| universal_credit | not_available: 8, same_sign_ratio_at_least_2: 4 | +| welfare | not_available: 90 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this release projects one later survey population. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 12 computed rows and £11.754bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| 30 hours free childcare | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.037 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.058 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.079 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| 30 hours free childcare | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.101 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2022-23 | Aggregates levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2023-24 | Aggregates levy | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2024-25 | Aggregates levy | out_of_household_scope | -0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2025-26 | Aggregates levy | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2026-27 | Aggregates levy | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Aggregates levy: freeze rate at £2.00 per tonne for 2023-24 | 2027-28 | Aggregates levy | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2022-23 | Alcohol duty | not_expressible / construction_pending | -0.157 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2023-24 | Alcohol duty | not_expressible / construction_pending | -0.405 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.075 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.078 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.082 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol Duty: freeze rates until August 2023 then uprate by RPI and increase Draught Relief to 9.2% for beer and cider and 23% for wine, other fermented beverages and spirits | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.086 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Amending Self Assessment forms for cryptoassets | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Amending Self Assessment forms for cryptoassets | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Artificial Intelligence Challenge Prize: reward world-leading AI research | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2022-23 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.097 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.135 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.207 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.120 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.290 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.088 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.326 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.084 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.329 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspend | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.076 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| BBC World Service funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2022-23 | Bank surcharge | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2022-23 | Corporation tax (onshore) | out_of_household_scope | -1.201 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2023-24 | Bank surcharge | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -7.937 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2024-25 | Bank surcharge | out_of_household_scope | -0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -10.642 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2025-26 | Bank surcharge | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -8.662 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2026-27 | Bank surcharge | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -1.548 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2027-28 | Bank surcharge | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital allowances: 100% full expensing for main rate assets and 50% First Year Allowance for special rate assets for three years | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 2.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2022-23 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2023-24 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Capital Gains: change to assessment time period | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains: change to assessment time period | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Changes to tariff rates since Autumn Statement 2022 | 2022-23 | Customs duty | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2023-24 | Customs duty | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2024-25 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2025-26 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2026-27 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to tariff rates since Autumn Statement 2022 | 2027-28 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.502 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to the Energy Price Guarantee and technical changes relating to other energy support | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Income tax | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2024-25 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2025-26 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2026-27 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Charitable Reliefs: withdraw tax reliefs from non-UK charities and their donors and suppliers from April 2023 | 2027-28 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.222 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2024-25 | PSCE in RDEL | out_of_household_scope | -2.212 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.197 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2025-26 | PSCE in RDEL | out_of_household_scope | -4.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2026-27 | PSCE in RDEL | out_of_household_scope | -5.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2027-28 | PSCE in RDEL | out_of_household_scope | -5.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare for working parents: extend 30 free hours to children from 9 months old until they start school, increase the government funding rate for all free hours and implement supply side reforms | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Childcare: funding incentives for childminders | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2022-23 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2023-24 | Climate change levy | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2024-25 | Climate change levy | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2025-26 | Climate change levy | out_of_household_scope | -0.294 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2026-27 | Climate change levy | out_of_household_scope | -0.315 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Climate Change Agreement scheme: extend for two years, open to new entrants and increase buy-out price to £25/tCO2e | 2027-28 | Climate change levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Income tax | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Community Investment Tax Relief: increase the amount accredited CDFI bodies can raise | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2022-23 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2023-24 | Council Tax | not_expressible / construction_pending | 0.175 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.167 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2024-25 | Council Tax | not_expressible / construction_pending | 0.179 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2025-26 | Council Tax | not_expressible / construction_pending | 0.187 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2026-27 | Council Tax | not_expressible / construction_pending | 0.194 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.184 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax precepting authorities: reserves implications of referendum principles | 2027-28 | Council Tax | not_expressible / construction_pending | 0.201 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax precepting authorities: reserves implications of referendum principles | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.191 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2022-23 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2023-24 | Council Tax | not_expressible / construction_pending | 0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2024-25 | Council Tax | not_expressible / construction_pending | 0.030 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2025-26 | Council Tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2026-27 | Council Tax | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council tax referendum limit waiver | 2027-28 | Council Tax | not_expressible / construction_pending | 0.036 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council tax referendum limit waiver | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2023-24 | Company and other credits | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2024-25 | Company and other credits | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2025-26 | Company and other credits | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2026-27 | Company and other credits | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Creative reliefs: reform of audiovisual tax reliefs into expenditure credits with increase in rates | 2027-28 | Company and other credits | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2023-24 | Company and other credits | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2024-25 | Company and other credits | out_of_household_scope | -0.088 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2025-26 | Company and other credits | out_of_household_scope | -0.138 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2026-27 | Company and other credits | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Cultural reliefs: extend higher rates of the theatre, orchestra and museums and galleries tax reliefs for two years | 2027-28 | Company and other credits | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2023-24 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.750 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2024-25 | PSGI in CDEL | out_of_household_scope | -2.250 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.510 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2025-26 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.521 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2026-27 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.535 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Defence and national security priorities | 2027-28 | PSGI in CDEL | out_of_household_scope | -1.500 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DHSC: additional funding for the Medicines and Healthcare products Regulatory Agency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Digital health innovations for mental health, musculoskeletal, and cardiovascular conditions | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Disregarding compensation payments related to the Post Office Horizon scandal from benefit means tests | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2022-23 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: additional support and conditionality for carers of young children | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.091 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.145 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.240 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Additional Work Coach Time for Incapacity Benefits claimants | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.206 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Disability Benefits White Paper reforms | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.241 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.242 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.046 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: employment programme for disabled people | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.225 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: employment programme for disabled people | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.066 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP: improve and expand access to Midlife MOT | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.035 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: improve and expand access to Midlife MOT | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2022-23 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.924 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2023-24 | Welfare outside cap | not_expressible / model_or_data_gap | -0.924 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 1.103 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | -1.103 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 1.292 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | -1.292 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.055 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 1.201 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -1.201 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 1.097 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Administrative Earnings Threshold from 15 to 18 hours per week at the National Living Wage | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -1.097 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: increase the Severe Disability Premium Transitional Element | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2022-23 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | -0.055 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: maintain the Universal Credit surplus earnings threshold at £2,500 in 2023-24 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: Occupational Health: SME subsidy pilot scheme expansion | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.094 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.085 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.064 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.059 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pay Universal Credit childcare support upfront for parents moving into work | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| DWP: pilot WorkWell Partnerships Programme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: pilot WorkWell Partnerships Programme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: remove the couples Administrative Earnings Threshold | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2022-23 | Electricity generators levy | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2023-24 | Electricity generators levy | out_of_household_scope | -0.265 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2024-25 | Electricity generators levy | out_of_household_scope | -0.285 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2025-26 | Electricity generators levy | out_of_household_scope | -0.330 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2026-27 | Electricity generators levy | out_of_household_scope | -0.325 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Electricity Generator Levy: index benchmark price and update rules on costs | 2027-28 | Electricity generators levy | out_of_household_scope | -0.180 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment support programme for Ukrainians | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Bills Discount Scheme | 2022-23 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2023-24 | Energy bills subsidies | not_expressible / construction_pending | -0.547 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2024-25 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2025-26 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2026-27 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme | 2027-28 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2022-23 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2023-24 | Energy bills subsidies | not_expressible / model_or_data_gap | -0.382 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2024-25 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2025-26 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2026-27 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Bills Discount Scheme: support for Domestic Heat Network Customers on non-domestic contracts | 2027-28 | Energy bills subsidies | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2022-23 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2023-24 | Energy bills subsidies | not_expressible / construction_pending | -2.949 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2024-25 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2025-26 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2026-27 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Energy Price Guarantee: extend the support rate at £2,500 until 30 June 2023 | 2027-28 | Energy bills subsidies | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2022-23 | Fuel Duty | not_expressible / construction_pending | -0.046 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2023-24 | Fuel Duty | not_expressible / construction_pending | -4.846 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2024-25 | Fuel Duty | not_expressible / construction_pending | -2.612 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2025-26 | Fuel Duty | not_expressible / construction_pending | -2.577 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2026-27 | Fuel Duty | not_expressible / construction_pending | -2.552 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2023-24 | 2027-28 | Fuel Duty | not_expressible / construction_pending | -2.540 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Funding for further labour market pilots and evaluations | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Funding for further labour market pilots and evaluations | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Further support in Scotland, Wales and Northern Ireland | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2022-23 | Betting | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2023-24 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2024-25 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2025-26 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2026-27 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gaming duty: maintain Gross Gaming Yield bands for 2023-24 | 2027-28 | Betting | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2022-23 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2023-24 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2024-25 | Other departmental expenditure (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2025-26 | Other departmental expenditure (capital) | out_of_household_scope | -0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2026-27 | Other departmental expenditure (capital) | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Help to Save: extend scheme for 18 months | 2027-28 | Other departmental expenditure (capital) | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HGV levy: introduce new reformed levy from August 2023 | 2022-23 | Other tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2023-24 | Other tax | not_expressible / construction_pending | -0.043 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2024-25 | Other tax | not_expressible / construction_pending | -0.065 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2025-26 | Other tax | not_expressible / construction_pending | -0.066 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2026-27 | Other tax | not_expressible / construction_pending | -0.068 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HGV levy: introduce new reformed levy from August 2023 | 2027-28 | Other tax | not_expressible / construction_pending | -0.072 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| HMRC: investment in debt management capability | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.034 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2022-23 | VAT | not_expressible / model_or_data_gap | 0.039 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.160 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.118 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.203 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.133 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.069 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.068 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.028 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.048 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.080 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.033 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capability | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capability | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.046 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Increase employment advisers in health settings | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increase employment advisers in health settings | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.036 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.073 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.107 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Individual Savings Accounts: maintain annual subscription limit at £20,000 for 2023-24 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.142 | — | — | not_available | not_computed: No ISA subscriptions, product holdings or Help to Save savings/bonus history on the certified population. | +| Introduce an elective accruals basis for the Carried Interest rules | 2022-23 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.079 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Introduce an elective accruals basis for the Carried Interest rules | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: No carried-interest/partnership/liquidation identity and transaction history for this targeted tax-base change. | +| Levelling up and pride in place funding | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Levelling up and pride in place funding | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.153 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | NICs | not_expressible / model_or_data_gap | -0.019 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Net public service pension payments | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.235 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.029 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Net public service pension payments | out_of_household_scope | 0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.770 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.039 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Net public service pension payments | out_of_household_scope | 0.098 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.799 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.040 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Net public service pension payments | out_of_household_scope | 0.100 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.833 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.041 | — | — | not_available | not_computed: The pinned annual pension-contributions relief model has no lifetime pension-pot allowance or lifetime-allowance charge variable/parameter; accumulated pension-pot and crystallisation events are needed. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Net public service pension payments | out_of_household_scope | 0.103 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Lifetime Allowance (LTA): remove charge from April 2023 and abolish from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.013 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.008 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Low income trusts and estates: simplification measures to reduce reporting and administration | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | NICs | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.067 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | NICs | not_expressible / model_or_data_gap | -0.054 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.396 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | NICs | not_expressible / model_or_data_gap | -0.078 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.512 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.072 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.430 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | NICs | not_expressible / model_or_data_gap | -0.059 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for income tax Self Assessment and digital prompts: phased introduction from 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.033 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.036 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.038 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.039 | — | — | not_available | not_computed: The tapered minimum annual allowance is not the Money Purchase Annual Allowance. The pinned relief model has no flexibly-accessed pension history or MPAA switch; substituting annual_allowance.minimum would apply the wrong rule. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Money Purchase Annual Allowance (MPAA): increase to £10,000 from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2022-23 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2023-24 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2024-25 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2025-26 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2026-27 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Mortgage Guarantee Scheme: extend for one year | 2027-28 | Other departmental expenditure (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2022-23 | Welfare outside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | Welfare inside cap | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2023-24 | Welfare outside cap | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2024-25 | Welfare outside cap | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2025-26 | Welfare outside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2026-27 | Welfare outside cap | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | NICs | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions: impact of maintaining the Lower Earnings Limit and Small Profits Threshold at 2022-23 levels | 2027-28 | Welfare outside cap | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2023-24 | Net public service pension payments | out_of_household_scope | -0.603 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2024-25 | Net public service pension payments | out_of_household_scope | -0.221 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2025-26 | Net public service pension payments | out_of_household_scope | 0.129 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2026-27 | Net public service pension payments | out_of_household_scope | 0.232 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| NHS pensions: new retirement flexibilities including partial retirement and pensionable reemployment | 2027-28 | Net public service pension payments | out_of_household_scope | 0.210 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other DEL spending | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2022-23 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2023-24 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2025-26 | Penalties | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2026-27 | Penalties | out_of_household_scope | 0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: phased introduction from 2026 | 2027-28 | Penalties | out_of_household_scope | 0.155 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Income tax | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | NICs | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Net public service pension payments | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Income tax | partial | -0.081 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | NICs | partial | -0.009 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Net public service pension payments | out_of_household_scope | 0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Income tax | partial | -0.234 | -2.781 | 11.892 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | NICs | partial | -0.014 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Net public service pension payments | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Income tax | partial | -0.405 | -3.047 | 7.524 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | NICs | partial | -0.021 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Net public service pension payments | out_of_household_scope | 0.186 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Income tax | partial | -0.415 | -3.279 | 7.909 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | NICs | partial | -0.021 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Net public service pension payments | out_of_household_scope | 0.196 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Income tax | partial | -0.420 | -3.451 | 8.208 | same_sign_ratio_at_least_2 | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | NICs | partial | -0.022 | 0.000 | -0.000 | pe_zero | constructed: Aggregation of Pension Input Amounts across open/closed public-service schemes needs scheme membership and defined-benefit input amounts; these are not separately observed.; Carry-forward and announcement-specific retirement/earnings responses are absent from this annual static relief leg. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Net public service pension payments | out_of_household_scope | 0.183 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Annual Allowance (AA): increase to £60,000 and allow Pension Input Amount aggregation between open and closed public service pension schemes from April 2023 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.218 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Potholes Fund: increase resources to maintain and improve local roads | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2022-23 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2023-24 | Locally-financed current expenditure | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Works Loan Board: new discounted Housing Revenue Account rate | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | -0.014 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Qualifying Care Relief: increase from April 2023, index by inflation from April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2023-24 | Company and other credits | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2024-25 | Company and other credits | out_of_household_scope | -0.283 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2025-26 | Company and other credits | out_of_household_scope | -0.457 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2026-27 | Company and other credits | out_of_household_scope | -0.507 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: additional tax relief for R&D intensive SMEs | 2027-28 | Company and other credits | out_of_household_scope | -0.534 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2022-23 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2023-24 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2024-25 | Company and other credits | out_of_household_scope | -0.107 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2025-26 | Company and other credits | out_of_household_scope | -0.077 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2026-27 | Company and other credits | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| R&D tax reliefs: delay implementation of overseas expenditure restrictions by one year | 2027-28 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.053 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Re-insurance of long term insurance business: address possible tax mismatch and clarify scope of existing legislation | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.058 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2022-23 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2023-24 | Income tax | not_expressible / model_or_data_gap | -0.025 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2024-25 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2025-26 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2026-27 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Real Estate Investment Trusts: implement Edinburgh reforms to increase attractiveness of regime | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Scaling up musculoskeletal support hubs | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scaling up musculoskeletal support hubs | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2022-23 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2023-24 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2023-24 | VAT | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2024-25 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2024-25 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2024-25 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2025-26 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2025-26 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2025-26 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2026-27 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2026-27 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2026-27 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2027-28 | Customs duty | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Scottish Green Freeports | 2027-28 | Income tax | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Scottish Green Freeports | 2027-28 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Sector-Based Work Academy Programme (SWAPs): expansion to 80,000 starts in both 2023-24 and 2024-25 to support Returnerships | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.037 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Skills Bootcamps: expansion to 64,000 places from 2024-25 to support Returnerships | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2022-23 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: amendment to the Registered Social Landlord Exemption | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2023-24 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2024-25 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2025-26 | Income tax | not_expressible / construction_pending | 0.026 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2026-27 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting rate limit for savings income: maintain at £5,000 for 2023-24 | 2027-28 | Income tax | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Suicide prevention fund | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Suicide prevention fund | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2022-23 | PSCE in RDEL | out_of_household_scope | -2.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2022-23 | PSGI in CDEL | out_of_household_scope | 3.557 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for care leavers: expansion of the Staying Close programme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.082 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | Scottish BGA (capital) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for charities and community organisations: funding for services and energy efficiency | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for veterans | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | Scottish BGA (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Swimming Pool Support Fund: help public pools with cost pressures and energy efficiency | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | Income tax | not_expressible / construction_pending | -0.024 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | Income tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax exemptions for Group Litigation Order scheme payments related to the Post Office Horizon scandal | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2022-23 | Tobacco duty | not_expressible / construction_pending | 0.003 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.024 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.027 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: increase duty on hand rolling tobacco by an additional 4% and the minimum excise tax by an additional 1% | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.028 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2022-23 | Welfare inside cap | partial | 0.000 | — | — | not_available | not_computed: FY start outside this event's documented certified-bundle support | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2023-24 | Welfare inside cap | partial | -0.041 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2024-25 | Welfare inside cap | partial | -0.087 | -0.218 | 2.514 | same_sign_ratio_at_least_2 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2025-26 | Welfare inside cap | partial | -0.075 | -0.229 | 3.034 | same_sign_ratio_at_least_2 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2026-27 | Welfare inside cap | partial | -0.082 | -0.233 | 2.849 | same_sign_ratio_at_least_2 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP: increase the maximum support available in Universal Credit for childcare costs | 2027-28 | Welfare inside cap | partial | -0.087 | -0.242 | 2.786 | same_sign_ratio_at_least_2 | constructed: Annual2023 applies the cap change throughout the year; the announced June2023 commencement is not apportioned.; Claiming, childcare spending and labour-supply responses, and separate upfront-payment and free-hours measures, are omitted. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2023-24 | VAT | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2024-25 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2025-26 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2026-27 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the exemption for medical care services supervised by healthcare professionals to pharmacists | 2027-28 | VAT | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2023-24 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2024-25 | VAT | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2025-26 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2026-27 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: extend the zero rate for prescriptions to Patient Group Directions | 2027-28 | VAT | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2022-23 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2023-24 | VAT | not_expressible / construction_pending | -0.039 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2024-25 | VAT | not_expressible / construction_pending | -0.045 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2025-26 | VAT | not_expressible / construction_pending | -0.046 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2026-27 | VAT | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: Northern Ireland second-hand car market support scheme | 2027-28 | VAT | not_expressible / construction_pending | -0.048 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2022-23 | Vehicle excise duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2023-24 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2024-25 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.023 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2025-26 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2026-27 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.024 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Vehicle Excise Duty: freeze rate for HGVs for 2023-24 | 2027-28 | Vehicle excise duty | not_expressible / model_or_data_gap | -0.025 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Wraparound childcare: pathfinder scheme | 2022-23 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2022-23 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.210 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.109 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Wraparound childcare: pathfinder scheme | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | + +## Construction caveats + +* `spring_budget_2023__pension_annual_allowance_package`: Authored against policyengine-uk 2.89.2: Restore £40,000 default, £4,000 tapered minimum and £240,000 adjusted-income taper from January2023 so annual FY2023-24 is computed. Dictionary reforms do not repeat fiscal-year conversion. These three old/new values are encoded at the pin; the separate MPAA measure is not treated as the minimum tapered annual allowance. The pinned relief cap plus excess-contribution charge is diagnosed in policyengine-uk#2237. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `spring_budget_2023__uc_childcare_cap_increase`: Authored against policyengine-uk 2.89.2: Restore the pre-increase monthly caps £646.35/£1,108.04 for one/two-or-more children from annual2023, against certified £951/£1,630. Later old-cap counterfactuals use the same proportional uprating as each certified cap, retaining later inflation policy. The engine caps the covered annual childcare element at twelve monthly caps; PSCE administration rows remain outside household scope. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. + +## Prior diagnoses, established on policyengine-uk 2.89.2 and not re-verified on 2.125.1 + +These review observations describe the earlier engine. They are kept for investigation and are not findings about this run. + +* `spring_budget_2023__pension_annual_allowance_package` — PE model issue; construction scope: pension_contributions_relief caps relief at the Annual Allowance while private_pension_contributions_tax.py also charges the excess; both enter Income Tax. The charge base includes employer contributions and no carry-forward is represented. policyengine-uk#2237. The separately measured omitted-employer-contributions taper and single-marginal-rate charge diagnostics both reduce the charge in their controlled cases: they push opposite to the observed excessive PE tax reduction and do not explain that excess. 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retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22589:a6bab0ec5ff6e8b5,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22584:0a4d61013a35d81b,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,48740417.632393815,48740417.632393815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22590:48b387ca9c26c375,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-48463451.496636175,-48463451.496636175,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22585:a37e50e541384479,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22591:73a8f3ffa32d65f3,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22586:d490a64ca20d60e9,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22592:4f240c11021b9b05,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22587:b01f5150aea80d54,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22593:0a7643a1fe9a33aa,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22588:b12189d21a5d2f6c,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22594:c61d2185bce5a54a,spring_budget_2024__additional_500m_for_the_final_local_government_settlement_1037e8ec,Additional £500m for the final Local Government Settlement,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22571:7704f17ec13efce9,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22577:cb41b11b5e720356,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22572:36be0648298246bc,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,237228046.39872903,237228046.39872903,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22578:8d1c5920e4fbc311,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-237470912.33351725,-237470912.33351725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22573:e09366a4ff2a8df4,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22579:5c6f051268a9ddf1,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22574:5036df31ca3eb2ee,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22580:d5519bd573cd59f8,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22575:073916f7a7765b63,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22581:be0173c2ce35e18f,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22576:b8b4431f4ef3acbb,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22582:54b8ae67cc582118,spring_budget_2024__additional_nhs_funding_from_reserve_this_is_the_net_impact_1f7b0451,Additional NHS funding (from reserve - this is the net impact),out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11124:1370b0829a936a96,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2023-24,2023,Air passenger duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11125:3ec9ceac823f080d,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2024-25,2024,Air passenger duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11126:8162e09a3a77377f,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2025-26,2025,Air passenger duty,Tax Measures (Policy measures database),2025-26,109000000.0,109000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11127:14b9ca6c561fad6e,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2026-27,2026,Air passenger duty,Tax Measures (Policy measures database),2026-27,121000000.0,121000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11128:8cd3098f16a0d804,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2027-28,2027,Air passenger duty,Tax Measures (Policy measures database),2027-28,128000000.0,128000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11129:3d2497ebd7d72865,spring_budget_2024__air_passenger_duty_adjustment_for_non_economy_class_rates_from_1_april_2025_3645023e,Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025,not_expressible,model_or_data_gap,transport,2028-29,2028,Air passenger duty,Tax Measures (Policy measures database),2028-29,138000000.0,138000000.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10998:aed1a962e60d59de,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2023-24,2023,Alcohol duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10999:9da0b052df34e265,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,-186429445.90949145,-186429445.90949145,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11000:c77d6353185b886d,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,-345479154.3355854,-345479154.3355854,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11001:9547fb5df8af1060,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,-364773282.26354814,-364773282.26354814,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11002:d50e504db439726e,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,-385116478.99953604,-385116478.99953604,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11003:0e297dbcc4061898,spring_budget_2024__alcohol_duty_freeze_rates_until_1_february_2025_25d73049,Alcohol duty: freeze rates until 1 February 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,-404784073.0329416,-404784073.0329416,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22523:f2dd4d820adc696a,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22529:e350f721b9638396,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22524:762bb7678e80a1ef,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,6227696.857395281,6227696.857395281,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22530:1af2b32ec17ea648,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22525:d618788dc3f7300b,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22531:04ac6fc59b732d9e,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22526:a4e8bcb4fca1c799,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22532:d208f89a62510bfc,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22527:3f82266b463a9969,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22533:4da9d62fabbd1f4f,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22528:5ef02c5c9ca07e79,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22534:835029a0d2c3a500,spring_budget_2024__assumed_underspending_567f4b3c,Assumed underspending,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22259:83e51e739b3cf406,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22260:1d6dbcf618ecaa6c,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22261:d5c615cf5d86a404,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-60514637.52015126,-60514637.52015126,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22262:b3ea4e9face70aef,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-66092998.79734493,-66092998.79734493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22263:131897d4c3b8b67d,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-77660216.75393721,-77660216.75393721,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22264:e3b9c93f93f75169,spring_budget_2024__audio_visual_expenditure_credit_new_53_rate_of_relief_for_expenditure_on_eligible_uk_independent_film_producti_b9fed076,Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-81054543.38848066,-81054543.38848066,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11010:691979b57128961c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11016:62099dd7eef580c0,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,106000.0,106000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22241:f5c022b35b04cc4b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22235:12f8ce0250b1e514,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22247:b2e301bd098c2145,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22253:95ae1f7f4b67f4a7,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11011:b82c2d17ed0c49cd,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-7040911.0,-7040911.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11017:3ec71567d8e1a2bd,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,1955000.0,1955000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22242:0d6b9b52a2a8dd5c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,4365364.82,4365364.82,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22236:c087a7c052282eef,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,-4365364.82,-4365364.82,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22248:309a8a2d2379b480,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-637337.38269497,-637337.38269497,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22254:ecaf335c974ffac3,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-682453.6974812642,-682453.6974812642,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11012:46d5ac783988c26c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-19177314.0,-19177314.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11018:7800b7cebd0e6432,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,4814000.0,4814000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22243:98b75367f580f7e1,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,10355749.559999999,10355749.559999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22237:fe010f274aa1a149,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-10355749.559999999,-10355749.559999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22249:dec57f3b7d4ef00e,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1735914.445144897,-1735914.445144897,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22255:19400997c9cfca37,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-1858797.6537495237,-1858797.6537495237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11013:2d4088c398a7bc35,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-40235374.0,-40235374.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11019:1393297bae51a3d0,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,7591000.0,7591000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22244:3fd306e3b277650a,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,21727101.96,21727101.96,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22238:6e606cacca9c7f34,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-21727101.96,-21727101.96,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22250:73a25b19c3252520,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3642072.4472888866,-3642072.4472888866,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22256:5c44aaeddd2f3a0f,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-3899890.1925960327,-3899890.1925960327,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11014:ee572144246cf3a9,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-43738848.0,-43738848.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11020:553c60cc8bd25efe,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,8278000.000000001,8278000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22245:9d87e70dd9f38666,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,23618977.919999998,23618977.919999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22239:fbc762f13a3e6e64,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-23618977.919999998,-23618977.919999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22251:a942dec428b2ad0d,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3959203.987440421,-3959203.987440421,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22257:1363a57f2df9f97b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-4239471.077133483,-4239471.077133483,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11015:0f9e5109a8155e43,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-47699007.0,-47699007.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11021:5fc6a2b96e632c75,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,9092000.0,9092000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22246:306d2587a9df1fbe,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,25757463.78,25757463.78,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22240:ac9becc95384fd65,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-25757463.78,-25757463.78,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22252:b88e31ac3c22c03b,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4317674.272339054,-4317674.272339054,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22258:aa5ef11537ed730c,spring_budget_2024__business_rates_40_relief_for_eligible_film_studios_in_england_for_10_years_from_1_april_2024_18c5cdd9,Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-4623317.024364419,-4623317.024364419,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11196:0ce8721747e6595f,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11202:14f2528bce637d41,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-575000.0,-575000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11208:2eea1193debdfe39,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22385:b48d4d18c5769070,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22397:c85aece17ae880ee,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22403:ab062a1d4bed6ab8,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22391:c68d2008616962da,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11197:28acc0a1e2d1487c,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,39264511.0,39264511.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11203:94bf071a15498d62,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-6554000.0,-6554000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11209:94f6af61c8442b45,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22386:bb5a2cdab86810a6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-24343996.819999997,-24343996.819999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22398:cf589ac9a49c44d0,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,24343996.819999997,24343996.819999997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22404:ad74eed16a87c2da,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3554190.7394565637,3554190.7394565637,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22392:740a9012dcbcbf0e,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,3805787.4487752747,3805787.4487752747,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11198:488007d789fbb28a,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,39911728.0,39911728.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11204:0385fcb6faf1fea6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-7135000.0,-7135000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11210:6e83802232a9deb6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-246601.20394437143,-246601.20394437143,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22387:edd74af356a199b4,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-21552333.12,-21552333.12,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22399:d5a6780d7c467ea5,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,21552333.12,21552333.12,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22405:e4f3ce34b248d638,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,3609378.0035027578,3609378.0035027578,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22393:0ae8f0b93c716449,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,3856490.6587977307,3856490.6587977307,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11199:d1d0099eb854c7ff,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,40558945.0,40558945.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11205:c6e8f4a67be76bac,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-7249000.0,-7249000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11211:5f7f4115e1fc8d17,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-179939.92306349633,-179939.92306349633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22388:0e356e03c029ea76,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-21901830.300000004,-21901830.300000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22400:938dacc61b9205ae,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,21901830.300000004,21901830.300000004,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22406:fcc68e9343cb67e4,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,3668884.8615882713,3668884.8615882713,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22394:35e703c410ded520,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3922452.198418011,3922452.198418011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11200:7cf207287268ac54,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,41206163.0,41206163.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11206:3a448f074a0051c6,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-7388000.000000001,-7388000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11212:3ab16bd806684aea,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-182455.41626901345,-182455.41626901345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22389:89b80003bd1b8905,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-22251328.02,-22251328.02,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22401:c8267176bee87bf7,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,22251328.02,22251328.02,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22407:006fa466e332be05,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3727438.4484712495,3727438.4484712495,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22395:62e3e36f354d9b98,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,3985038.596444012,3985038.596444012,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11201:2cb2b6d500c1823d,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,41997206.0,41997206.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11207:70cf4edaf128ed28,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-7544000.000000001,-7544000.000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11213:1b1997643ffbf078,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-185880.83358512248,-185880.83358512248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22390:12d8f5f77e526e03,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-22678491.24,-22678491.24,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22402:7f6255e72739d9ca,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,22678491.24,22678491.24,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22408:c31b3d94f2981ed7,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,3798997.9619516763,3798997.9619516763,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22396:6c499c331b4fa366,spring_budget_2024__business_rates_extend_the_empty_property_relief_reset_period_from_six_weeks_to_three_months_thirteen_weeks_fro_d2c53baa,Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024,out_of_household_scope,,business_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,4061520.061124681,4061520.061124681,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11028:72f269468423a68a,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,-50022606.62645695,-50022606.62645695,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11040:dbcbd9be77d1da89,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22295:41e856c045e523c0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-337421.74013477674,-337421.74013477674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22289:8c9eba04dc9ad897,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-776358.0741827128,-776358.0741827128,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11034:82fc6f15d9dfc4e0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-16922843.09582915,-16922843.09582915,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11029:8e8171067ef69b17,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,130402909.61188968,130402909.61188968,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11041:b151be9fd49b1f3e,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-13498785.085011732,-13498785.085011732,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22296:a11b54e05491efc3,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3535911.7806560462,3535911.7806560462,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22290:fff96c7d48efad86,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,7474191.13259057,7474191.13259057,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11035:4f42550915956e40,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,181224951.69461846,181224951.69461846,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11030:183ea888e1c560c0,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,226540382.48397982,226540382.48397982,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11042:1679be5ab2686366,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-93901701.60914347,-93901701.60914347,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22297:a56fc804f97cf063,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,3258052.570401102,3258052.570401102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22291:cf290229581d8a72,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,3676971.937770503,3676971.937770503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11036:92189b4798f07f70,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,209866861.7956172,209866861.7956172,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11031:d80564fab96389b3,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,21019383.49005138,21019383.49005138,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11043:2f018da119fb9fbd,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-89853972.88726906,-89853972.88726906,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22298:b203f77935c3ffa6,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1355744.069633929,1355744.069633929,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22292:0bd5ea9480c7d596,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-497754.6159642499,-497754.6159642499,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11037:37ee37b476965cb6,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,113607294.44914472,113607294.44914472,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11032:2013ce3b05ca75ae,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-47354708.39343674,-47354708.39343674,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11044:386b5d2a38528488,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-29497340.136481203,-29497340.136481203,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22299:e17ba8e48720cc57,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,2132755.5743806385,2132755.5743806385,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22293:36523ddee5fba213,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,3696647.0574503955,3696647.0574503955,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11038:ebca92c7dceca23f,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,120472997.26232277,120472997.26232277,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11033:c3dab211c57040f2,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-82052167.53961134,-82052167.53961134,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11045:8f0328b8ffe1dd67,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-43341244.15094194,-43341244.15094194,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22300:48147b8fa70afbf4,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2069465.4854584278,2069465.4854584278,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22294:9003080c2bcd971c,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,2998276.4580703727,2998276.4580703727,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11039:939b2d63b3aa75e4,spring_budget_2024__capital_gains_tax_cut_higher_rate_for_property_from_28_to_24_from_6_april_2024_a2993386,Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,124389684.21464723,124389684.21464723,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11322:79b4cee123f5538d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,CBAM,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22475:a81054ce5ffe15ec,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22481:650f4061f442f36a,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11323:579de8cda573aa5f,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,CBAM,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22476:f91fde72b2726e7f,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22482:0870487e1caacd78,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11324:a80932f00e04ae57,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,CBAM,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22477:b4fda02aa463be9d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22483:34b22fa69211274e,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11325:38906e6e4b45919d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,CBAM,Tax Measures (Policy measures database),2026-27,39227741.06451901,39227741.06451901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22478:ab6165ebf2058cdd,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22484:55d2aca6a047f177,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11326:1783181e58c4d643,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,CBAM,Tax Measures (Policy measures database),2027-28,168121572.29340285,168121572.29340285,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22479:77fcac6f9d4b54bb,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22485:8d3d0484669c18f5,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-7000000.0,-7000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11327:c4ca906637184b91,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,CBAM,Tax Measures (Policy measures database),2028-29,202848658.90010118,202848658.90010118,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22480:097a750c1eaf967d,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22486:2d03ef62c7b597da,spring_budget_2024__carbon_border_adjustment_mechanism_cbam_introduce_from_1_january_2027_46125f17,Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027,out_of_household_scope,,business_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11190:5386af6372bf93e3,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11191:d463be74698f775c,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11192:b9d907cd852483e9,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,12062712.360021649,12062712.360021649,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11193:d89bf246d066c8b8,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,5692288.392211686,5692288.392211686,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11194:94852c352ab108b5,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,2542924.1085681813,2542924.1085681813,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11195:a546e0671ef77314,spring_budget_2024__changes_to_anti_avoidance_legislation_transfer_of_assets_abroad_provisions_toaa_1a588ea7,Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA),not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,661413.420903593,661413.420903593,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10962:1552bf784a1d7a0a,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10950:cfbd201bdcc71ff6,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10956:fe78e076cc7bb65b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22175:c61213e1325dab69,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22181:84f54c5d1c2eee0c,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22169:cfddc3a6fdeecca3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10963:90e1bf4e6455e6ed,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-79184369.62181474,-79184369.62181474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10951:49c3da315ada632b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10957:34718787787f7089,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-9398545217.0,-9398545217.0,-10762004266.457272,-1363459049.4572716,1.1450712868828954,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1363459049.4572716,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22176:91b90277f32ee81d,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22182:0407f81829b783d3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22170:45627d3976bd492a,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,116785957.00772288,116785957.00772288,243225410.3999939,126439453.39227101,2.0826597360837633,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json,84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",126439453.39227101,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10964:a7faf866a29dd04c,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-257011258.1263346,-257011258.1263346,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10952:4fd6a5a070b4cece,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,259609076.2966184,259609076.2966184,0.0,-259609076.2966184,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-259609076.2966184,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10958:c7a912de7a1a9114,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-9471678518.883171,-9471678518.883171,-11458770098.15105,-1987091579.2678795,1.2097929712570294,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1987091579.2678795,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22177:7951bb67665daeb2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,2307547.6735691633,2307547.6735691633,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22183:bc17379ef6f3a48b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,18690314.38819628,18690314.38819628,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22171:93d8943dfe121528,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,153502785.7708676,153502785.7708676,268358954.06321716,114856168.29234958,1.7482350741425272,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json,f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",114856168.29234958,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-394591309.94431406,-394591309.94431406,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10953:5e4605a850c3f718,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,318779563.0547339,318779563.0547339,0.0,-318779563.0547339,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-318779563.0547339,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10959:424db47edb88e339,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-9619251699.103523,-9619251699.103523,-11919342682.884724,-2300090983.7812004,1.2391132965151084,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2300090983.7812004,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22178:7e29523685e665e3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,3695827.832962292,3695827.832962292,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22184:cdeff505e05e7e8d,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,30199807.682759583,30199807.682759583,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22172:8c021f0cf80fe71b,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,171891919.98605588,171891919.98605588,274884755.3353424,102992835.34928653,1.5991720574046846,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json,ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",102992835.34928653,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10966:456be6c0d69212e2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-507303024.5558485,-507303024.5558485,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10954:9f544c20c7f55f9e,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,403939444.51041263,403939444.51041263,0.0,-403939444.51041263,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-403939444.51041263,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10960:fa02958b7f130d94,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-9817942032.094347,-9817942032.094347,-12255153215.674099,-2437211183.579752,1.2482405350950978,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2437211183.579752,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22179:06fd4ca2443593c5,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,4888303.581634605,4888303.581634605,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22185:b33d18992cb585a3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,40582505.84144913,40582505.84144913,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22173:3beb0f8e7601b1e2,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,169987825.88819343,169987825.88819343,282377568.5032654,112389742.61507195,1.661163480548274,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json,b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",112389742.61507195,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10967:74cca71eaf790883,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-606264933.6074729,-606264933.6074729,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10955:f6669fdf7dfdb034,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,472438340.54904956,472438340.54904956,0.0,-472438340.54904956,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-472438340.54904956,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10961:cc058843879051af,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-10088448612.903854,-10088448612.903854,-12566120843.419342,-2477672230.5154877,1.2455949696117168,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-2477672230.5154877,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22180:d3ab9da8189aac68,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,5891241.045842691,5891241.045842691,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22186:471c557dcd62c5e3,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,49049102.92159304,49049102.92159304,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22174:b9088212717e5ab4,spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,179643987.88710764,179643987.88710764,308429755.78274536,128785767.89563772,1.7168943943538462,same_sign_ratio_1.25_to_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json,f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",128785767.89563772,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""Data level and population vintage; behavioural adjustment"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10980:deff8921a24aba7e,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10968:f0c2d5c4f10ba12c,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10974:fdd0e608076292a8,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22193:b3628ed306ea8ac5,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22199:1f16d2f22987a987,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22187:cc8ffca6f2f5e590,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10981:ee23395fc58c2e94,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-51767991.29394705,-51767991.29394705,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10969:8dde405208f86bbd,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,fbd23a5a3c4a87c9f19a1ea3aeef964d3e0a7a4e45fc1c58ab1acf70b3b2eeca,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10975:497e18b9ba827fa3,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-666527506.0,-666527506.0,-609252782.908987,57274723.091012955,0.9140699782448094,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,fbd23a5a3c4a87c9f19a1ea3aeef964d3e0a7a4e45fc1c58ab1acf70b3b2eeca,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",57274723.091012955,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22194:376f5e7bc1c25928,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22200:454271d3e97ec8eb,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22188:9f98363a90ba075c,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,8282266.46359137,8282266.46359137,36227704.77044678,27945438.306855407,4.374129343664905,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2024.json,fbd23a5a3c4a87c9f19a1ea3aeef964d3e0a7a4e45fc1c58ab1acf70b3b2eeca,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",27945438.306855407,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10982:c5dd8885d4087144,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-168735106.836742,-168735106.836742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10970:e5f920b816ad93c4,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-13569766.240896903,-13569766.240896903,0.0,13569766.240896903,-0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,87b7df0a26e9fd14ac09803c5027cf04b09fcc57aeae197400e0b936327e1e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",13569766.240896903,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10976:230199453880fc45,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-678431604.2694858,-678431604.2694858,-620923389.5771446,57508214.69234121,0.9152335853305886,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,87b7df0a26e9fd14ac09803c5027cf04b09fcc57aeae197400e0b936327e1e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",57508214.69234121,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22195:db7688f590170511,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-114801.40530596992,-114801.40530596992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22201:b16f4f7afafa9096,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-997809.9481561502,-997809.9481561502,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22189:215059939a4b5efc,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,10961860.496165676,10961860.496165676,40347192.67544556,29385332.17927988,3.6806883913144586,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2025.json,87b7df0a26e9fd14ac09803c5027cf04b09fcc57aeae197400e0b936327e1e57,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",29385332.17927988,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10983:7b2d9bff53b719f4,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-261460322.13189438,-261460322.13189438,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10971:395ed623a9b23942,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,190810413.8027605,190810413.8027605,0.0,-190810413.8027605,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,bdb363fc250db01026ae52955cad2d0e56eb115213be1402779f603153e7b70b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-190810413.8027605,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10977:57eced9fbf6bab3b,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-699520927.4729086,-699520927.4729086,-654231725.0257921,45289202.447116494,0.9352568298267667,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,bdb363fc250db01026ae52955cad2d0e56eb115213be1402779f603153e7b70b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",45289202.447116494,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22196:7b25d8523b72e3f3,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,2125010.8932561795,2125010.8932561795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22202:b518451c4427e13f,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,18510713.28964108,18510713.28964108,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22190:dc5ace295177c84b,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,12431759.575112479,12431759.575112479,42750042.25740051,30318282.682288036,3.43877646596248,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2026.json,bdb363fc250db01026ae52955cad2d0e56eb115213be1402779f603153e7b70b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",30318282.682288036,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10984:f4db3cecac0c3af9,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-340412870.2895398,-340412870.2895398,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10972:7571c928a69b0431,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,280547244.177091,280547244.177091,0.0,-280547244.177091,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,579c30809dcd8eaf2c975684f328709cb65186e4216f73e8ee1f3e3c6ad2f82d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-280547244.177091,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10978:58862ededbda2b44,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-724046189.4069313,-724046189.4069313,-695737020.2462511,28309169.160680175,0.9609014320151753,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,579c30809dcd8eaf2c975684f328709cb65186e4216f73e8ee1f3e3c6ad2f82d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",28309169.160680175,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22197:1c94607e6780e917,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,3140514.8034139248,3140514.8034139248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22203:bdc8349aedf6e875,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,27845249.26110863,27845249.26110863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22191:6f3ee686a895fd60,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,12442805.897162085,12442805.897162085,46349686.13798523,33906880.24082314,3.7250188197950203,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2027.json,579c30809dcd8eaf2c975684f328709cb65186e4216f73e8ee1f3e3c6ad2f82d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",33906880.24082314,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10985:22cea5b4798ba0ee,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-410829092.7864674,-410829092.7864674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10973:fd336468dba2c601,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,360149917.4721497,360149917.4721497,0.0,-360149917.4721497,0.0,pe_zero,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,51a4e0c9334f0c2945a26a74ea2f73a748436aec9840ac14e3381db0dbf7c134,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-360149917.4721497,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:10979:3e84f55a7dc5bd63,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-764340090.0783666,-764340090.0783666,-737495694.9664412,26844395.111925483,0.9648789910925997,same_sign_ratio_0.8_to_1.25,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""ni_class_1_employee"",""ni_class_1_employer"",""ni_class_2"",""ni_class_4""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,51a4e0c9334f0c2945a26a74ea2f73a748436aec9840ac14e3381db0dbf7c134,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",26844395.111925483,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:22198:f6d029286c02e545,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,4010573.3368453695,4010573.3368453695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22204:5467614330bcf0e5,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,out_of_household_scope,,national_insurance,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,36067685.735214405,36067685.735214405,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22192:79bd1761809b7468,spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp,National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024,partial,,national_insurance,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,13483110.03993607,13483110.03993607,48651425.42170715,35168315.38177109,3.6083236936882432,same_sign_ratio_at_least_2,constructed,"Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.","Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp_2028.json,51a4e0c9334f0c2945a26a74ea2f73a748436aec9840ac14e3381db0dbf7c134,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",35168315.38177109,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_budget_2024,obr_pmd_nov2025:11334:87e1d70a34202ffd,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22499:09301d5948c37dbe,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11335:75a4c76baab95d63,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,41000000.0,41000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22500:e95ebbc0fb283035,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-41000000.0,-41000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11336:49c05482500bf25f,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,45000000.0,45000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22501:eac7e3eb02608a05,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-45000000.0,-45000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11337:724d65c7b13af015,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,57000000.0,57000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22502:bb1ac34a29dfdb3f,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-57000000.0,-57000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11338:0017bceabd59859b,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,80000000.0,80000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22503:a7672eb74088ca51,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-80000000.0,-80000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11339:37b5129318ec13bb,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,106000000.0,106000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22504:168372f52dd77c2b,spring_budget_2024__council_tax_police_precept_5e4513c9,Council Tax: police precept,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-106000000.0,-106000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11328:564df0a5befe663e,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2023-24,2023,Council Tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22493:b408ec960ad282d7,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11329:58653d15ab2c4c05,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,29000000.0,29000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22494:523c40bd614976b1,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-29000000.0,-29000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11330:e5b86a234c1a4768,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,31000000.0,31000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22495:9a0c784fe0965a08,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-31000000.0,-31000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11331:1e029a0bf8ce5723,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,32000000.0,32000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22496:fb70874ab4055922,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-32000000.0,-32000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11332:e54e19c3340cb7b0,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,34000000.0,34000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22497:a46ab56f03fb1dbb,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-34000000.0,-34000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11333:cb9ed26b4e0a19c9,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,36000000.0,36000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22498:f2cb8a13b3d2813a,spring_budget_2024__council_tax_referendum_flexibilities_60ac2064,Council Tax: referendum flexibilities,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-36000000.0,-36000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11178:92b41d4c9e3f2da6,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22373:78b3524a60e42e50,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22379:afecd7fe77a9329f,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11179:8140976da46b4813,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22374:aaed964b9e1c42a4,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22380:600bf769a487e3dd,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11180:e19c44fb31bf6b1d,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22375:98b2099b8201c2d7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-1000000.0,-1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22381:9d91fce5830da724,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11181:baf428fd751085d7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,37490000.0,37490000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22376:a76a8c44e39be567,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22382:a58744856bd46b50,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11182:a3c500cf57d1b9e7,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,99490000.0,99490000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22377:ad4d41ddef6cb8ae,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22383:134343023acca2ef,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11183:3f454bb9b659fff8,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,75720000.0,75720000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22378:b4828a74e3bfab38,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22384:4aaa49d1f10165c9,spring_budget_2024__crypto_asset_reporting_framework_introducing_from_2026_2a6358b0,Crypto-Asset Reporting Framework: introducing from 2026,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22211:b9b4ba564109801a,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22217:9a0af704412b9f09,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22212:13a62268c3aa1f71,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4124540.038837508,-4124540.038837508,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22218:7861d7a6e0e55c73,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-367520.5869357226,-367520.5869357226,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22213:1336280cceee4fe8,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-4221190.385567588,-4221190.385567588,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22219:ba4e183bccf03efc,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-376132.6968493874,-376132.6968493874,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22214:d73e07b967e86a20,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-4335880.128343459,-4335880.128343459,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22220:17f5259f545820d0,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-386352.22222278523,-386352.22222278523,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22215:2504a11f7ea8d184,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-4460254.849824992,-4460254.849824992,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22221:b31f39ff52c71deb,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-397434.7357172459,-397434.7357172459,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22216:d54ae8c19e3547f1,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-4591350.660371048,-4591350.660371048,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22222:e39011e43099974c,spring_budget_2024__debt_relief_order_removal_of_the_administration_fee_from_6_april_2024_84a5a2fc,Debt Relief Order: removal of the administration fee from 6 April 2024,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-409116.1374694473,-409116.1374694473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11136:803c496f3a367465,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2023-24,2023,Crime levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11137:7c203172c380734b,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2024-25,2024,Crime levy,Tax Measures (Policy measures database),2024-25,24920000.0,24920000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11138:8b14a0ce5c0d4bfd,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2025-26,2025,Crime levy,Tax Measures (Policy measures database),2025-26,22878000.0,22878000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11139:4e85478a2b486847,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2026-27,2026,Crime levy,Tax Measures (Policy measures database),2026-27,24228000.0,24228000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11140:466535763015b45c,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2027-28,2027,Crime levy,Tax Measures (Policy measures database),2027-28,25128000.0,25128000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11141:14b0f6eea0609892,spring_budget_2024__economic_crime_anti_money_laundering_levy_increase_the_charge_for_very_large_firms_to_500_000_p_a_from_2024_25_76931556,"Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25",not_expressible,construction_pending,indirect_tax,2028-29,2028,Crime levy,Tax Measures (Policy measures database),2028-29,26028000.0,26028000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11118:1e02e39bde1587f8,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2023-24,2023,Energy profits levy,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11119:39f75e3b107ed888,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2024-25,2024,Energy profits levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11120:4e284d053347bbf6,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2025-26,2025,Energy profits levy,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11121:e386459181677fd2,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2026-27,2026,Energy profits levy,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11122:eb896cfcdb0b28da,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2027-28,2027,Energy profits levy,Tax Measures (Policy measures database),2027-28,356717578.6112146,356717578.6112146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11123:8b2d9834c2deb6a1,spring_budget_2024__energy_profits_levy_epl_one_year_extension_from_1_april_2028_71583ad8,Energy Profits Levy (EPL): one year extension from 1 April 2028,out_of_household_scope,,business_tax,2028-29,2028,Energy profits levy,Tax Measures (Policy measures database),2028-29,1175181378.1891742,1175181378.1891742,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11292:ea8372dd6917ba96,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11274:b8c323bf4b9c0184,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11298:7fcd82b4acf4532a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22451:c6a13fb0aad710cf,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11280:052361d8d7f5342f,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22445:1a93701f9130c7e8,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22439:5a132c5ccb9d3449,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22433:f39e0d741042a61e,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11286:f7086101368f9d16,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11268:5d036fcfb05d8ac0,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11293:0c1e98d01481d285,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11275:9b1c0d3c8a5a5f7b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11299:cadece75a114aa3f,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22452:6ff212c4fb4fab71,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11281:0ea2a85869bd9968,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22446:eba62e5cc5303996,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22440:11827d1594ab70bd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22434:be3cf74e72a67011,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11287:854727aadcda3165,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11269:f984ef5e9453b755,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11294:4b2da22c2e239e78,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11276:7fb603c5ce7b34d6,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,319427.0,319427.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11300:cd76ec4df42113ab,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22453:170e375b9711443d,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11282:21125e3942b0b42b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22447:86e35e53a3e63fd8,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22441:edc3d26d809c0530,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22435:d8b5df26b532083c,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11288:4389106caae98c78,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11270:e2f954296ceebe7e,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11295:0e8f1dca38745a3a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-3463104.0,-3463104.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11277:82e76ea41ec8426b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,867399.0,867399.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11301:d175bba291a951bb,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22454:af9e8da6ebef35ed,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,3463104.0,3463104.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11283:126355cadbb78a40,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-2960000.0,-2960000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22448:e25f20a7a7f59de7,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-3463104.0,-3463104.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22442:3bc3dbfab92f4949,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-447944.63423533714,-447944.63423533714,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22436:b8d9d05079b69518,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-642426.8738877703,-642426.8738877703,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11289:4fc76171ae1ce895,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-6634304.918,-6634304.918,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11271:ff5b0277215d0d54,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-897244.6693770537,-897244.6693770537,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11296:161f431b3ed07f2d,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-8635989.0,-8635989.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11278:502854b8ba2fb149,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,918700.0000000001,918700.0000000001,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11302:e415900b3c4ad7a5,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,68496.6391524408,68496.6391524408,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22455:0ec8e6960acb4f20,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,8635989.0,8635989.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11284:e9962ada6a91bfb3,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-6551000.0,-6551000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22449:6d882bdd6fd41446,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-8635989.0,-8635989.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22443:3fa2f7296f3a1f45,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-1294608.0673104383,-1294608.0673104383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22437:fd9a4ff575a1c70a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-2010280.8765950354,-2010280.8765950354,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11290:272d3bf09f16630c,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-25378578.8279,-25378578.8279,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11272:ed8ebf1a93bb1682,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-2190064.7242963635,-2190064.7242963635,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11297:28fb90a0535360cd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-13365660.0,-13365660.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11279:7420e4ab5e277693,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,1735471.0,1735471.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11303:f894b655e9ebf5ac,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,133341.85122080095,133341.85122080095,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22456:db13fbee27c2d35a,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,13365660.0,13365660.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11285:83b034bb0991c9ae,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-6295000.0,-6295000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22450:c25d961f376ae3fd,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-13365660.0,-13365660.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22444:0b455c99536b733b,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-1737899.714944954,-1737899.714944954,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22438:60f0f75d5b7f77cb,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-2507094.2016822854,-2507094.2016822854,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11291:3ff4ce150979d386,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-26201493.7817,-26201493.7817,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11273:8e9e300bd81abed9,spring_budget_2024__freeports_tax_reliefs_sunset_date_extension_from_5_to_10_years_2bd604f7,Freeports: tax reliefs sunset date extension from 5 to 10 years,not_expressible,construction_pending,other,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,-2238093.859167586,-2238093.859167586,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10992:9a19d4af0b054f87,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2023-24,2023,Fuel Duty,Tax Measures (Policy measures database),2023-24,-47215503.60657077,-47215503.60657077,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10993:435837e9cbf01189,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2024-25,2024,Fuel Duty,Tax Measures (Policy measures database),2024-25,-3090784284.5718093,-3090784284.5718093,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10994:de791636b5807102,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2025-26,2025,Fuel Duty,Tax Measures (Policy measures database),2025-26,-820809532.0098906,-820809532.0098906,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10995:23ef6aeb91d574cf,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2026-27,2026,Fuel Duty,Tax Measures (Policy measures database),2026-27,-827597530.281163,-827597530.281163,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10996:98090cca40e34f92,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2027-28,2027,Fuel Duty,Tax Measures (Policy measures database),2027-28,-836967115.8350025,-836967115.8350025,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10997:1e0588241824ffe3,spring_budget_2024__fuel_duty_12_month_extension_to_the_5p_cut_in_rates_and_no_rpi_increase_in_2024_25_57ffd61d,Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25,not_expressible,construction_pending,fuel_duty,2028-29,2028,Fuel Duty,Tax Measures (Policy measures database),2028-29,-839082792.0540161,-839082792.0540161,,,,not_available,not_computed,"Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.","Authored against policyengine-uk 2.89.2: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11046:89192cf26bf6a849,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11052:241ab2cd964b9523,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11058:4c79b7b8874cbaf8,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22307:308b66f368ee261d,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22301:a58364e6f5f8acd7,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11047:68cf2c4a04d010a0,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11053:70de92d1aa587802,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-2493.2903231770015,-2493.2903231770015,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11059:7ac85b41ec7191f2,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22308:cf96ea00ecf02d06,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22302:9c6a7d23d0634308,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11048:90119a5de27875e0,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,39919204.98435888,39919204.98435888,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11054:94ff4d8e10aac31e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,289971.65171478805,289971.65171478805,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11060:cdc84e844bf06a10,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-2811787.576689613,-2811787.576689613,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22309:4c661c068e95dced,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-29955.377095461732,-29955.377095461732,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22303:2425dfaeb14a2a45,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-179857.09863538237,-179857.09863538237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11049:a60d78e0f8b4943c,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,84915247.7454586,84915247.7454586,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11055:fc85d57f72eace0f,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,2277027.6150585474,2277027.6150585474,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11061:b88acc705790d5ec,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,50559703.563169084,50559703.563169084,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22310:04d060b5fd64bf5d,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,532789.1202986187,532789.1202986187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22304:e19bc75ab06257ba,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,3236921.0980776437,3236921.0980776437,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11050:9e5bad5e6a0267ca,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,83838925.58751419,83838925.58751419,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11056:ee477b2c390d7d50,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,2475990.0091944425,2475990.0091944425,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11062:dd12b864c991ab2e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,87806850.33953957,87806850.33953957,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22311:1366b84dc35e1966,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,913169.4843885441,913169.4843885441,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22305:8aac4bf45f1d7311,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5622554.902503529,5622554.902503529,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11051:70c93eaf49a88039,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,127880980.81545267,127880980.81545267,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11057:d8315b6054c40dbe,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,3330735.962604238,3330735.962604238,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11063:05c2a80c4b799b22,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,106108886.53160617,106108886.53160617,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22312:b746554a0a3f8c7e,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1095378.724767098,1095378.724767098,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22306:6b72d0d7e2874653,spring_budget_2024__furnished_holiday_lets_abolish_preferential_tax_regime_from_6_april_2025_7b9f6256,Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,6812596.352890154,6812596.352890154,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:10986:8084652420f5c808,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22205:3c227ad5b7739a89,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,unsupported_on_variant,CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year),"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10987:0f254c98c34bc660,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,-222000000.0,-222000000.0,-885006127.9119263,-663006127.9119263,3.9865140896933617,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json,00344f64d8ca25bf0ee3c28233fc16709bddc6e80937131414a64003302ae37d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-663006127.9119263,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22206:49a0caec037600d2,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,-319000000.0,-319000000.0,-273422069.2656708,45577930.73432922,0.8571224741870557,same_sign_ratio_0.8_to_1.25,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2024.json,00344f64d8ca25bf0ee3c28233fc16709bddc6e80937131414a64003302ae37d,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",45577930.73432922,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10988:6a33f7863750611c,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,-277000000.0,-277000000.0,-1037756797.005249,-760756797.005249,3.746414429621838,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json,0ac8167938bd808280704a822eea2b277bdc5da71f6f38367a757e3ff2edd552,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-760756797.005249,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22207:01b31afdbe23dae6,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-359000000.0,-359000000.0,-277777877.44308853,81222122.55691147,0.7737545332676561,same_sign_ratio_0.5_to_0.8,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2025.json,0ac8167938bd808280704a822eea2b277bdc5da71f6f38367a757e3ff2edd552,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",81222122.55691147,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10989:43638ad22300c9c3,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,-250000000.0,-250000000.0,-1172268397.6497803,-922268397.6497803,4.689073590599121,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json,62a962f10c1e6e136f51ec5c232070c8db904685460599f51c27b6543d410880,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-922268397.6497803,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22208:6c19f800730945b5,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-391000000.0,-391000000.0,-301628867.5256996,89371132.47430038,0.7714293287102292,same_sign_ratio_0.5_to_0.8,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2026.json,62a962f10c1e6e136f51ec5c232070c8db904685460599f51c27b6543d410880,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",89371132.47430038,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10990:e86af1dbeb4da64e,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-221000000.0,-221000000.0,-1288445707.0408936,-1067445707.0408936,5.8300710725832285,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json,8791bd19c4fc482c2729e1b6ea0bf4611c1d392774fb4955589da5ba361b858c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1067445707.0408936,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22209:71f606ed0f936afe,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-426000000.0,-426000000.0,-321227871.1004276,104772128.89957237,0.7540560354470132,same_sign_ratio_0.5_to_0.8,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2027.json,8791bd19c4fc482c2729e1b6ea0bf4611c1d392774fb4955589da5ba361b858c,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",104772128.89957237,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:10991:11a476b01436c0db,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,-193000000.0,-193000000.0,-1371948354.2364502,-1178948354.2364502,7.108540695525648,same_sign_ratio_at_least_2,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""income_tax""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json,5a07d59ddaaa77c239927de152fed3a339d51baa1ccba4d3468d6c837206a847,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1178948354.2364502,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:22210:0ea61ade0bedb0f5,spring_budget_2024__hicbc_threshold_and_taper,"High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024",partial,,child_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-465000000.0,-465000000.0,-366873300.0880203,98126699.91197968,0.7889748388989685,same_sign_ratio_0.5_to_0.8,constructed,Child Benefit take-up is fixed; OBR's additional claims response is absent.,"Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Child Benefit take-up is fixed; OBR's additional claims response is absent.""]","[""child_benefit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__hicbc_threshold_and_taper_2028.json,5a07d59ddaaa77c239927de152fed3a339d51baa1ccba4d3468d6c837206a847,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",98126699.91197968,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue, fixed on main after the certified pin"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/hmrc/child_benefit.py"",""variables/gov/hmrc/child_benefit_respective_amount.py""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_budget_2024,obr_pmd_nov2025:11160:842b99d260697fe8,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11148:1ff506846ce19ea7,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,49246138.30518962,49246138.30518962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11166:d05c5c778da5bdef,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22361:6e5a5fa9f02c9355,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22349:76f2cd45c0c9c666,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22355:1d50c4512d256545,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11154:0b007d9c7d88cfad,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11161:6c4d8e9af6cb3da8,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11149:9dd6d5e2d11a3e57,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,215026815.95936856,215026815.95936856,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11167:455df32bdf51eab3,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22362:08bc14c811a24c94,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22350:aab6a25dc892c4ca,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22356:435af7ff0fb37c8f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11155:7c112b7619c73d1c,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,24020682.706157114,24020682.706157114,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11162:81dcc4d088e9bfde,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11150:8588633cb216e26f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,297382029.3713535,297382029.3713535,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11168:9b67ef4b1890d426,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,448513724.96252966,448513724.96252966,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22363:a2b32437db079290,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,1063426.8002244246,1063426.8002244246,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22351:5d777df5ad5bebaa,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-30558743.64895369,-30558743.64895369,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22357:d6203acaa176bb74,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,28359824.821548585,28359824.821548585,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11156:9cc777e549692dd9,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,149587653.0660461,149587653.0660461,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11163:3df1fce988617ff6,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11151:06a014463df11687,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,306319257.7334837,306319257.7334837,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11169:73cf3ca8254652b9,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,604532496.7984036,604532496.7984036,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22364:f44126f4082a108a,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,525631.8700251981,525631.8700251981,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22352:68cab332635b6168,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-29407376.652810924,-29407376.652810924,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22358:d233322f83476c9f,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,37928944.84988314,37928944.84988314,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11157:27324a553b068d6d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,197748122.33503777,197748122.33503777,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11164:a530fcf2112734e5,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11152:0dca0e54f6e81577,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,256863374.81513074,256863374.81513074,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11170:c17088bb6198bec3,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,624452595.584834,624452595.584834,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22365:b5530fe9b95a85f2,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,3508621.5479331696,3508621.5479331696,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22353:beb53f31d375bf9e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-29361511.362032227,-29361511.362032227,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22359:d3895ec766c6093c,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,39115637.49516276,39115637.49516276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11158:d5972b1a0e98565d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,199976599.49987498,199976599.49987498,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11165:890dc6bc5ef75a5d,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11153:ed54f7c094231eaf,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,90063129.35631678,90063129.35631678,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11171:523797828e452f3e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,624725848.5534188,624725848.5534188,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22366:854766900fdf0b8e,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22354:616e727092b3a6a1,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-29391389.898488104,-29391389.898488104,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22360:0811aa666621c305,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,39257190.24876614,39257190.24876614,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11159:7c0e742de5273412,spring_budget_2024__hmrc_investment_in_debt_management_capacity_99f77d2e,HMRC: investment in debt management capacity,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,175812706.92175034,175812706.92175034,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11172:608b4724745b7000,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22367:2b613267a7b9aee8,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11173:c67df76a929cfa7a,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22368:9dc13b33b68184ee,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-4000000.0,-4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11174:47b1aae92b0f53f0,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,25399149.82232267,25399149.82232267,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22369:7b02506d91a35467,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11175:b2befae3cf82d396,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1595623.5042163506,1595623.5042163506,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22370:5422f5c6dc5e7a52,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11176:543678007bf0560d,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1933011.7856753918,1933011.7856753918,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22371:187a8b897f6add29,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11177:d59f02ae3e60cf38,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,2060618.579057965,2060618.579057965,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22372:19c2b98256acfb4e,spring_budget_2024__hmrc_investment_in_digital_services_3a5f982b,HMRC: investment in digital services,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22223:2b03f30db45f2c6a,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22224:fcbec2a9991c15ca,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,15502500.000000002,15502500.000000002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22225:128ae4d0b74af49e,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,63043500.00000001,63043500.00000001,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22226:b8d422781e4fd617,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,98182500.0,98182500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22227:a93bae027abf1ee5,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,143656500.00000003,143656500.00000003,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22228:60599143d6207879,spring_budget_2024__increased_capacity_for_processing_disability_benefits_from_2024_25_7ddb01be,Increased capacity for processing disability benefits from 2024-25,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,190000000.0,190000000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11214:00fca3e2d7c8ebd9,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11215:856d8e6f437199be,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-3151285.7372323815,-3151285.7372323815,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11216:0a6a7c627cc29cf6,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-4563741.684613959,-4563741.684613959,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11217:c146594a790568dc,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-5417949.774511484,-5417949.774511484,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11218:80cc9fa7454d4b6d,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-6512900.156941498,-6512900.156941498,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11219:cf26b4fa04bcf987,spring_budget_2024__inheritance_tax_changes_to_grants_on_credit_from_1_april_2024_4c97a773,Inheritance Tax: changes to grants on credit from 1 April 2024,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-7199521.51366715,-7199521.51366715,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11220:a7f91fe88a49745a,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11221:4d14fad25ae50fc5,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-25376.96580159272,-25376.96580159272,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11222:b5d52499314f0cee,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-400311.71737527003,-400311.71737527003,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11223:cf8b91f4711bac56,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-1415912.8783640617,-1415912.8783640617,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11224:2f53299f4dfdb8b1,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-2829694.775489798,-2829694.775489798,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11225:19a891ac7e491906,spring_budget_2024__inheritance_tax_extend_agricultural_property_relief_to_certain_environmental_land_management_agreements_from_6_52e8fd47,Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025,not_expressible,model_or_data_gap,inheritance_tax,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-4595805.440451269,-4595805.440451269,,,,not_available,not_computed,"No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.","Authored against policyengine-uk 2.89.2: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11256:713c5bcd538eea7c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Business rates,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11250:46d962aa01d66629,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,-51100.0,-51100.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11244:439c3bd895d9eb6d,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22427:1047838f4ca3a01c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Locally-financed current expenditure,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11232:5542f6d7521f95e6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22421:be4f21305ca25927,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Other AME (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22415:1ce8418e0bd50449,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22409:a7873140867319f2,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11238:da9f2daa178748d0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11257:247392647f6669d6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Business rates,Tax Measures (Policy measures database),2024-25,-23420.0,-23420.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11251:5602b8e0b9a345e2,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,-644700.0,-644700.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11245:b581bb66e2def5c4,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22428:ce0e97035aad8890,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,8324.61,8324.61,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11233:1d31eb468229bcac,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-168102.0,-168102.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22422:f6dcbd857558d2dd,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Other AME (current),Spending Measures (Policy measures database),2024-25,-22143.61,-22143.61,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22416:4e12869cb388c97c,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-2119.958838098677,-2119.958838098677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22410:e307cc60c8b1e4ce,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-2270.0280681024383,-2270.0280681024383,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11239:c281463544afaecb,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-1066637.0,-1066637.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11258:da18627b91309681,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Business rates,Tax Measures (Policy measures database),2025-26,-190451.0,-190451.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11252:878a7ac9c6a2dcb0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,-905300.0,-905300.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11246:217f39b348db0747,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,490.2985800058458,490.2985800058458,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22429:341243e073d32788,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-12693.503200000012,-12693.503200000012,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11234:bede74c14a2365b4,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-582758.0,-582758.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22423:6c3ee7f35a1c9b8e,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Other AME (current),Spending Measures (Policy measures database),2025-26,-178414.4968,-178414.4968,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22417:54cb425e54a297b0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-17232.708902679467,-17232.708902679467,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22411:648199ee0b4ed875,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-18435.908195790584,-18435.908195790584,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11240:9911c1fff3b7deb5,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-1808372.0,-1808372.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11259:ba3b2826638489ac,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Business rates,Tax Measures (Policy measures database),2026-27,-629004.0,-629004.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11253:cc8542ec58a7f89a,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,-947600.0,-947600.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11247:0ef45141b239e877,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3842.7404173863324,3842.7404173863324,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22430:68efce995115261f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,-41921.05280000003,-41921.05280000003,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11235:35fa328844f4c616,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-2113858.0,-2113858.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22424:01eaca3e66854bd9,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Other AME (current),Spending Measures (Policy measures database),2026-27,-589250.9471999999,-589250.9471999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22418:b116c379adad1e5e,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-56884.01946593938,-56884.01946593938,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22412:557b1debda8fb0a1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-60779.46408684726,-60779.46408684726,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11241:17cf28703d8e9634,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-1932676.0,-1932676.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11260:554b832f3bf0089f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Business rates,Tax Measures (Policy measures database),2027-28,-1228925.0,-1228925.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11254:869d30b8706d15f1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,-972099.9999999999,-972099.9999999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11248:8e54a1b18deaf6b0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,11992.360462570565,11992.360462570565,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22431:6bf42f3760b35c67,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,-81905.0600000002,-81905.0600000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11236:db9d74fe897d9667,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-4669570.999999999,-4669570.999999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22425:96d9811199e55119,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Other AME (current),Spending Measures (Policy measures database),2027-28,-1151256.94,-1151256.94,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22419:216aa185a5ac118f,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-111076.35337990358,-111076.35337990358,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22413:9aa1b92a9954b08b,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-118527.81823368244,-118527.81823368244,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11242:e15196847fb583bb,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-2095933.0,-2095933.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11261:d14a7bcd435a0f85,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Business rates,Tax Measures (Policy measures database),2028-29,-2054126.9999999998,-2054126.9999999998,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11255:26a73024dada3436,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,-897999.9999999999,-897999.9999999999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11249:51f8b8939dd7d5d9,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,21941.854487244924,21941.854487244924,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22432:30197699cd7c7b95,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-136903.8264000002,-136903.8264000002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11237:b08a60d45ed8d4b1,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-7046589.0,-7046589.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22426:2eb882eedb36105b,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Other AME (current),Spending Measures (Policy measures database),2028-29,-1924306.1735999999,-1924306.1735999999,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22420:d8f6deb020613cd6,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-185636.37405768366,-185636.37405768366,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22414:1308c709dc4f5b46,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-198021.37126181758,-198021.37126181758,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11243:5c93147b154e9ca0,spring_budget_2024__investment_zones_in_england_tax_reliefs_and_business_rates_retention_16868695,Investment Zones in England: tax reliefs and business rates retention,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-2238606.0,-2238606.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11130:1fb1c059cd23a4d3,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2023-24,2023,Landfill tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11131:05f9386a23e37345,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2024-25,2024,Landfill tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11132:eb40f08e9c774499,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2025-26,2025,Landfill tax,Tax Measures (Policy measures database),2025-26,51946467.06709955,51946467.06709955,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11133:1f8bd8c244b9a13f,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2026-27,2026,Landfill tax,Tax Measures (Policy measures database),2026-27,48802244.207358286,48802244.207358286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11134:fc234661c49985af,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2027-28,2027,Landfill tax,Tax Measures (Policy measures database),2027-28,48861236.891644634,48861236.891644634,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11135:f843817473a4d0cb,spring_budget_2024__landfill_tax_rpi_adjustment_to_2025_26_rates_c54976c2,Landfill tax: RPI adjustment to 2025-26 rates,out_of_household_scope,,scope,2028-29,2028,Landfill tax,Tax Measures (Policy measures database),2028-29,47177651.36518926,47177651.36518926,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11070:bf2273a5c82dc519,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11076:afae952b2a43da5c,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Inheritance tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22319:2e2d0847d3d1f168,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22313:d1742c9cc1fa4377,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11064:ee290f585c6c271e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11071:83634a111447f307,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,-11021671.170523653,-11021671.170523653,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11077:f8ab5804adafb93d,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Inheritance tax,Tax Measures (Policy measures database),2024-25,-5704083.495429556,-5704083.495429556,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22320:6862771528242ab6,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,1612345.3643043276,1612345.3643043276,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22314:5b480977cc61779f,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,3678226.1719029415,3678226.1719029415,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11065:750dda10d7c57737,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,79549352.01765534,79549352.01765534,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11072:290178b585115749,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,-12043230.297331864,-12043230.297331864,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11078:684bc44efab4a3c9,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Inheritance tax,Tax Measures (Policy measures database),2025-26,-8261401.206731709,-8261401.206731709,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22321:728edda2f332f067,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,4601490.812978101,4601490.812978101,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22315:616dfae974dbdea3,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,10535693.911086677,10535693.911086677,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11066:16a165e77be1f3a7,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,227260355.51153153,227260355.51153153,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11073:d531a564fdfeed32,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,-13430783.7739121,-13430783.7739121,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11079:db75bfdb669c706e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Inheritance tax,Tax Measures (Policy measures database),2026-27,-9048274.97669341,-9048274.97669341,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22322:e64e1a901c2e03a2,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,6117488.0630060565,6117488.0630060565,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22316:511b050e7f4b8872,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,14054860.941276753,14054860.941276753,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11067:5f87f7ebad17d832,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,302377457.36695015,302377457.36695015,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11074:0aa1abe3ca403425,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,-13421397.088178964,-13421397.088178964,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11080:ddbffa4160d19dbe,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Inheritance tax,Tax Measures (Policy measures database),2027-28,-9584501.158332707,-9584501.158332707,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22323:7ff46007c034d4c8,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6898081.4977983115,6898081.4977983115,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22317:2c68ded941e2671a,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,15901991.988475602,15901991.988475602,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11068:c288ba05ef4dd79e,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,341221752.2849192,341221752.2849192,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11075:e37df68fe2bff137,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,-15089932.243124664,-15089932.243124664,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11081:8e9bf92aea25d277,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Inheritance tax,Tax Measures (Policy measures database),2028-29,-10776037.107997824,-10776037.107997824,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22324:fe10855e0e415c47,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,7755644.343539182,7755644.343539182,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22318:dab6be074987e2a1,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,17878912.311457902,17878912.311457902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11069:fef3f20090c2a171,spring_budget_2024__multiple_dwellings_relief_abolish_from_1_june_2024_65aecdc4,Multiple Dwellings Relief: abolish from 1 June 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,383642111.7735014,383642111.7735014,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11316:41b5a2d29399e89c,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,Corporation tax (onshore),Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11304:85fae4ff318057d8,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11310:f47f4585aa1b7880,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22463:b60e7a3b04d5f0e1,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22469:8e6d17d8159f403e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22457:47716934c5ea78a4,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2023-24,2023,Welfare inside cap,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11317:61d0727846dc87e6,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11305:c9edba5036fdecd1,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11311:920ff9217c797b44,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,-16434623.000000002,-16434623.000000002,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22464:9dd071fdaed505f5,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22470:1c0ad07a36e3f225,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22458:cce856b84c82bbdf,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11318:3aa0b10e58c31631,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11306:35c792adc0a608f7,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11312:ce91aef5e8adc365,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,-16501148.0,-16501148.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22465:44b06087b5e174a9,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22471:55066888a84f982e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22459:f7c432f0626e50ef,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11319:77e87329751f46cc,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11307:c137c354f3181151,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11313:df5d104fa5faa6e6,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-17086786.0,-17086786.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22466:614520f36e269c16,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22472:e11a49224cbe2a85,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22460:5e0f44845f3b938e,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11320:f4c1d491d57d5a7f,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11308:7ef47f6957579e3c,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11314:928f8bd4c18e0114,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,-17210050.0,-17210050.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22467:89d96390c08cdabd,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22473:23a9171a70cd5ed2,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22461:1094b2789877f984,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11321:737dcc09e3fbb8f7,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11309:2fe7bd12fa6aaa07,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11315:92b021c81901bbac,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,-18521973.0,-18521973.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22468:105612f0d41aa715,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22474:7a48629bab2c5652,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,out_of_household_scope,,tax_benefit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22462:1bd19b9fec04a4a3,spring_budget_2024__national_insurance_contributions_nics_freeze_class_2_and_3_rates_for_2024_25_fd2a7666,National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22265:df2b0d375d4366a5,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22266:5c1ac987ba0fcfd8,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22267:69bcc37fd42c74be,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-8000000.0,-8000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22268:5f348598195502bf,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-61000000.0,-61000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22269:addc50247d034f6d,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-130000000.0,-130000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22270:9b445b4e9dbf3829,spring_budget_2024__orchestra_theatre_and_museums_galleries_tax_relief_permanent_extension_of_40_for_non_touring_productions_and_4_21f9c44f,"Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production",out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-168000000.0,-168000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22535:1600c8c677c89f6d,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22541:b5d4908618ee15de,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22536:3af247d5b00c9d8f,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-115487121.08745022,-115487121.08745022,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22542:b6b64c6f29ada768,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-10290576.434200233,-10290576.434200233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22537:6f13bc72c8ef985f,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22543:0eb95f768ae4d2ae,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22538:b8348b91982a8a44,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22544:0e1ae1ee68410e34,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22539:853b37a3bb8cfa38,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-91771015.86413455,-91771015.86413455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22545:8357be5b90260d9e,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-8177333.059319828,-8177333.059319828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22540:dd8db9d00a79daeb,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-38151995.35924695,-38151995.35924695,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22546:2dcc3918603cd143,spring_budget_2024__other_non_scorecard_del_changes_2d0cd888,Other non-scorecard DEL changes,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-3399565.429155434,-3399565.429155434,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11226:82a5dbb0e7390530,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2023-24,2023,Penalties,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11227:1550374d2ef6a26a,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11228:2641f0748b5bc6e7,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11229:468ff127575e54a9,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,-158522.59653975544,-158522.59653975544,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11230:3df340357f5d6923,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,-2432019.8810393233,-2432019.8810393233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11231:7e7f80f11d89012f,spring_budget_2024__penalty_reform_for_income_tax_self_assessment_making_tax_digital_volunteers_33b26602,Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers,out_of_household_scope,,scope,2028-29,2028,Penalties,Tax Measures (Policy measures database),2028-29,-3236295.3393282313,-3236295.3393282313,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22277:80cc5ad2b09030ac,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22283:072a40f19a1d0241,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22278:42bc902cd5d1c6a0,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22284:1ede3eccd5fa6fba,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22279:acccb458794900bc,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-826613526.8692912,-826613526.8692912,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22285:c0f52c65a6f261e9,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,-73470592.46890044,-73470592.46890044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22280:e1added877410df4,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-826613526.8692912,-826613526.8692912,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22286:ba22f83120f33924,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,-73470592.46890044,-73470592.46890044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22281:d9eba67758b95cf4,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-735009917.0315331,-735009917.0315331,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22287:222f7d3b4666e51d,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,-65328732.61746556,-65328732.61746556,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22282:a3f01c84390c8a8a,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22288:ff5141039a2ecf58,spring_budget_2024__public_sector_productivity_programme_nhs_investment_aa90d115,Public Sector Productivity Programme: NHS investment,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22271:b5b39562f6b4cb3e,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11022:1b1c6a3af210701d,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22272:24cf0ab2a5420584,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11023:e46c60db925792cf,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-884492.9955430134,-884492.9955430134,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22273:d8f5eff777dc27e2,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11024:179f0b86e592d636,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-1786310.1004161343,-1786310.1004161343,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22274:4c8fc487a99792d6,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11025:19e4e0d940949301,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-2722269.7278670403,-2722269.7278670403,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22275:1b2cb3af4ad8d5bf,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11026:028b49d88db39951,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-3695943.521911161,-3695943.521911161,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22276:cb2fcc4cc410ae17,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,out_of_household_scope,,transport,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11027:fe85df4c0bd2b3f5,spring_budget_2024__reserved_investor_fund_tax_rules_to_facilitate_the_introduction_of_a_new_investment_fund_vehicle_9679eaf9,Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle,not_expressible,model_or_data_gap,transport,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-4705043.931663844,-4705043.931663844,,,,not_available,not_computed,"Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.","Authored against policyengine-uk 2.89.2: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11184:e8b32cab3eb5419a,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2023-24,2023,Stamp duty,Tax Measures (Policy measures database),2023-24,-235977.072440569,-235977.072440569,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11185:f1105620bf74fe17,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2024-25,2024,Stamp duty,Tax Measures (Policy measures database),2024-25,-3388200.6766141113,-3388200.6766141113,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11186:a0e320549c4e38ed,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2025-26,2025,Stamp duty,Tax Measures (Policy measures database),2025-26,-3421382.148513716,-3421382.148513716,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11187:2398974bb683abd7,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2026-27,2026,Stamp duty,Tax Measures (Policy measures database),2026-27,-3476038.8834293415,-3476038.8834293415,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11188:0297643ba5b3a44a,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2027-28,2027,Stamp duty,Tax Measures (Policy measures database),2027-28,-3539484.881386478,-3539484.881386478,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11189:7104fec7527d3bef,spring_budget_2024__stamp_duty_land_tax_acquisitions_by_registered_social_landlords_public_bodies_from_6_march_2024_8d15e462,Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024,not_expressible,construction_pending,other,2028-29,2028,Stamp duty,Tax Measures (Policy measures database),2028-29,-3607114.39017676,-3607114.39017676,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11142:9efa65090142bdfe,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11143:10e79a649b6cd812,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,9166737.524077281,9166737.524077281,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11144:2312d375d1921200,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,23479616.29027376,23479616.29027376,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11145:692be91fe9e22705,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,20744277.660105843,20744277.660105843,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11146:1fd44f8b08b5c548,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,21379690.854069375,21379690.854069375,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11147:d644ddde7d4bce01,spring_budget_2024__starting_rate_for_savings_maintain_at_5_000_for_2024_25_0f5f70e7,"Starting Rate for Savings: maintain at £5,000 for 2024-25",not_expressible,construction_pending,tax_benefit,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,22155618.13216925,22155618.13216925,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22487:927d3d7532069a2d,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2023-24,2023,Student loans,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22488:1b9c83cc754b2e82,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2024-25,2024,Student loans,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22489:1072d40d6cb6e9b1,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2025-26,2025,Student loans,Spending Measures (Policy measures database),2025-26,-2000000.0,-2000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22490:9ecc296eb01e9af3,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2026-27,2026,Student loans,Spending Measures (Policy measures database),2026-27,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22491:8fc2f30b1730a345,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2027-28,2027,Student loans,Spending Measures (Policy measures database),2027-28,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22492:1dcafcc373dd0d36,spring_budget_2024__student_finance_impact_of_ukraine_permission_extension_scheme_from_march_2025_bf3c41a9,Student finance: impact of Ukraine Permission Extension Scheme from March 2025,out_of_household_scope,,scope,2028-29,2028,Student loans,Spending Measures (Policy measures database),2028-29,-9000000.0,-9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22547:a6ef8737c5057d17,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,-3238205306.933801,-3238205306.933801,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22553:e87f16fdabc0903e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,3496978490.6964984,3496978490.6964984,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22559:0ffa30c47394b63a,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (capital),Spending Measures (Policy measures database),2023-24,22286006.140098736,22286006.140098736,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22565:4e434ea4e0954e63,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,-149730764.30525962,-149730764.30525962,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22548:ca797311e42218c6,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,3057.8084871331625,3057.8084871331625,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22554:ff273f309a6efadd,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-499.0000000284454,-499.0000000284454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22560:8f2571f78e40429a,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22566:5eadcfef9d140659,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22549:714c398005650651,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,2739.47962840948,2739.47962840948,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22555:3f9ed000e7e4d843,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-489.0708345901551,-489.0708345901551,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22561:9a5261377211473d,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22567:37b64f1b0e2f123e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22550:91791929c1830a36,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,1082.0345272644083,1082.0345272644083,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22556:4570b0a2aff30bee,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-490.5160609312009,-490.5160609312009,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22562:da696f1fd3602a8e,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22568:c61a4db92298b5a6,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22551:376996ce63e5f3ca,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1409.014338596859,1409.014338596859,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22557:d83aa8743a18a887,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-490.95972661417073,-490.95972661417073,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22563:78a6d34da6327dca,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22569:91b2b01518c34331,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22552:ab6f7941e48d1745,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,1835.8472585744412,1835.8472585744412,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22558:dba9a49bc7a893b8,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-489.75413233165455,-489.75413233165455,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22564:7352c61e059220a3,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22570:c771b839be444553,spring_budget_2024__supplementary_estimates_a315fcd1,Supplementary estimates,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11262:f25f571921990485,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2023-24,2023,Customs duty,Tax Measures (Policy measures database),2023-24,-122415885.84925635,-122415885.84925635,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11263:6d297e86073265eb,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-371080977.2127744,-371080977.2127744,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11264:54269d3bfbbb829d,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-233042377.38677517,-233042377.38677517,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11265:03d1207b1d95ab11,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-74997622.21639152,-74997622.21639152,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11266:0b2704922b713314,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11267:7e8947f07d621d9e,spring_budget_2024__tariff_changes_since_autumn_budget_2023_70d15309,Tariff changes since Autumn Budget 2023,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11088:549becfce8ce6ad0,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Capital gains tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11094:287a44da39f5aad4,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,Income tax,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11082:cf9851fdd3439e87,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2023-24,2023,NICs,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22331:32e3bb2441e71b8e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22325:71e6b3485d129107,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11089:a1ae37ee1678a897,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Capital gains tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11095:128c8775b87d2e3b,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11083:54969973d123ac1e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22332:5ce8d4cd957551f2,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22326:917806027dfa055a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11090:42ea91b8349f8c53,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Capital gains tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11096:be06cce7967ccfc3,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11084:f6dbf8552018bafe,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,186000000.0,186000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22333:bb67e092c7593646,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22327:59e0804aa1657a6d,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11091:81837b8ad9597d3d,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Capital gains tax,Tax Measures (Policy measures database),2026-27,1187000000.0,1187000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11097:5428c7a4cc85fbe2,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1106000000.0,1106000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11085:87da73a842799497,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,440000000.0,440000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22334:2c6c314d97b9658a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22328:9f5230cda1c8f3e7,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,68000000.0,68000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11092:382a3f713060179a,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Capital gains tax,Tax Measures (Policy measures database),2027-28,1265000000.0,1265000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11098:504286d98e61e746,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,1826000000.0,1826000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11086:7d9108be6583408f,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,466000000.0,466000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22335:b0135705eae8c055,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,6000000.0,6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22329:080bc49a6eeb1597,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,113000000.0,113000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11093:d7884fccb01e7d07,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,Capital gains tax,Tax Measures (Policy measures database),2028-29,1100000000.0,1100000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11099:eff0de198789e2e5,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,1081000000.0,1081000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11087:393569c0f04d8b9b,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,not_expressible,model_or_data_gap,income_tax,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,462000000.0,462000000.0,,,,not_available,not_computed,"No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.","Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22336:93ebc26e58143526,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,4000000.0,4000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22330:8611faa74cd6f86e,spring_budget_2024__taxation_of_non_domiciled_individuals_from_6_april_2025_replace_existing_regime_with_a_new_relief_on_foreign_i_7aa4d4ff,Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements,out_of_household_scope,,income_tax,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,67000000.0,67000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11112:d1c70050afb75dab,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11113:3ff9bcf2a6a4ac7b,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11114:98e42d61dcd4071d,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11115:32d042f87f9d42a9,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,110546585.03058442,110546585.03058442,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11116:33ff24c5115c9fde,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,168553963.58119,168553963.58119,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11117:43d13fc32e5686a3,spring_budget_2024__tobacco_duty_one_off_increase_alongside_the_vaping_products_duty_to_maintain_financial_incentive_to_choose_vap_ada9966e,"Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026",not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,171213779.89329547,171213779.89329547,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22511:378b0eeccf39ef51,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22517:b3039cf9f8d5b649,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2023-24,2023,Scottish BGA (current),Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22512:32d7361ac80f5ba4,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22518:6e596fae6405b6b5,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22513:0aebd0a3485735f8,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,1474889647.5068564,1474889647.5068564,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22519:6a85b576b5b5833f,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-61594655.563510515,-61594655.563510515,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22514:c1608c181bde4757,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,934367715.3740355,934367715.3740355,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22520:b591ee39008c84dc,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-125723382.84899586,-125723382.84899586,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22515:aa4fffdbea405d41,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,615554152.0427388,615554152.0427388,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22521:45a62b4834de81b9,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-170695346.25512972,-170695346.25512972,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22516:a66076688b200d31,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,589446127.0993999,589446127.0993999,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22522:d407449c80a6c13e,spring_budget_2024__updated_post_spending_review_spending_assumptions_6f061c4f,Updated post-Spending Review spending assumptions,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-182979628.15019986,-182979628.15019986,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22337:e6dc72c685d7185e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22343:029dcd328ce1e279,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2023-24,2023,PSGI in CDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11106:278b1ca3cd11ef42,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2023-24,2023,Tobacco duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11100:b8dfd2cb7773deb7,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2023-24,2023,Vaping duty,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22338:b891d256b752a728,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22344:2787c174e48bcf85,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-5000000.0,-5000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11107:ac2ae657d1de515e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,-9000000.0,-9000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11101:72bc49a8091214ae,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2024-25,2024,Vaping duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22339:3d3e9f4d12803d90,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-17000000.0,-17000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22345:35edf732073d1113,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-6000000.0,-6000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11108:9e8dea6c04e99374,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,-33000000.0,-33000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11102:79466154044d85b1,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2025-26,2025,Vaping duty,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22340:ea3e4271be572ab3,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-21000000.0,-21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22346:022e0207579cc3f7,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-3000000.0,-3000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11109:3c5299342be2683b,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,-2270910.901079908,-2270910.901079908,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11103:15d90edd977d78bf,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2026-27,2026,Vaping duty,Tax Measures (Policy measures database),2026-27,145550106.61889735,145550106.61889735,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22341:3d8a2cfaad69a7d3,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22347:19ba6525ae90fc9c,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11110:8e22191b0d535d6e,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,33834122.97895532,33834122.97895532,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11104:0c661a96fee87b22,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2027-28,2027,Vaping duty,Tax Measures (Policy measures database),2027-28,364925322.0029608,364925322.0029608,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22342:d2f26f3390e6a8da,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-20000000.0,-20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22348:ba180a23998820e6,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,out_of_household_scope,,indirect_tax,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11111:3520244b16c2b29b,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,45086134.790042944,45086134.790042944,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11105:936b9bb789e89c09,spring_budget_2024__vaping_products_duty_introduce_from_1_october_2026_b3237cbe,Vaping products duty: introduce from 1 October 2026,not_expressible,construction_pending,indirect_tax,2028-29,2028,Vaping duty,Tax Measures (Policy measures database),2028-29,421079379.4659416,421079379.4659416,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11004:230b5c4b080ceb45,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2023-24,2023,VAT,Tax Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11005:4c2075b7657f681a,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,-152038837.52328375,-152038837.52328375,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11006:b137d28dbc8b161b,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,-183437629.7865166,-183437629.7865166,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11007:b0efcd4dcd7cbed2,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,-126206328.08415155,-126206328.08415155,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11008:5f58f04df93001ad,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,-51017215.011006325,-51017215.011006325,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:11009:4e792e5e5e1b3afb,spring_budget_2024__vat_increase_the_registration_threshold_to_90_000_and_the_deregistration_threshold_to_88_000_from_1_april_2024_4b66fa47,"VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024",not_expressible,construction_pending,indirect_tax,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,62514921.745958194,62514921.745958194,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22229:d1055a5ecf09e2ce,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2023-24,2023,Company and other credits,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22230:c6b488bf31d73b1f,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2024-25,2024,Company and other credits,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22231:4f43510b198e8d7f,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2025-26,2025,Company and other credits,Spending Measures (Policy measures database),2025-26,-12065192.24362626,-12065192.24362626,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22232:0a1be4e8fcb88b63,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2026-27,2026,Company and other credits,Spending Measures (Policy measures database),2026-27,-63207759.44443045,-63207759.44443045,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22233:af92ef7c817bf5ff,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2027-28,2027,Company and other credits,Spending Measures (Policy measures database),2027-28,-68886515.70419493,-68886515.70419493,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22234:88642ff842263eec,spring_budget_2024__visual_effects_tax_relief_removal_of_80_cap_on_qualifying_expenditure_and_5_uplift_for_qualifying_costs_from_1_25088222,Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025,out_of_household_scope,,business_tax,2028-29,2028,Company and other credits,Spending Measures (Policy measures database),2028-29,-71354221.65940674,-71354221.65940674,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business/sector tax, firm allowance or credit; household income-tax spillovers in the PMD do not make the underlying business measure a household reform.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22505:d8e3522910e93bba,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2023-24,2023,PSCE in RDEL,Spending Measures (Policy measures database),2023-24,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22506:515d2d97d3a5c4fc,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,-14988178.44337873,-14988178.44337873,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22507:bf6efe9165855b5b,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22508:eed0346e86704e0f,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22509:cdbe8a87257230fd,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_budget_2024,obr_pmd_nov2025:22510:92313d93a3c4c63e,spring_budget_2024__welsh_government_funding_523cd290,Welsh Government funding,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10962:1552bf784a1d7a0a", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10950:cfbd201bdcc71ff6", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:10956:fe78e076cc7bb65b", + "source_table": "Tax Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:22175:c61213e1325dab69", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:22181:84f54c5d1c2eee0c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. 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The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2023-24", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024\u20132030 (before_data_year)", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2023-24", + "source_row_id": "obr_pmd_nov2025:22169:cfddc3a6fdeecca3", + "source_table": "Spending Measures (Policy measures database)", + "status": "unsupported_on_variant", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2023 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -79184369.62181474, + "obr_value_gbp_decimal": "-79184369.62181474", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10963:90e1bf4e6455e6ed", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "artifact_sha256": "84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10951:49c3da315ada632b", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "artifact_sha256": "84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": -1363459049.4572716, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9398545217.0, + "obr_value_gbp_decimal": "-9398545217.0", + "pe_to_obr_ratio": 1.1450712868828954, + "pe_value_gbp": -10762004266.457272, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -1363459049.4572716, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:10957:34718787787f7089", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22176:91b90277f32ee81d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22182:0407f81829b783d3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2024.json", + "artifact_sha256": "84204e2104c5b9d94bd16010efbec158cfae014f84bd772309a7d34aa0d62bfd", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 126439453.39227101, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 116785957.00772288, + "obr_value_gbp_decimal": "116785957.00772288", + "pe_to_obr_ratio": 2.0826597360837633, + "pe_value_gbp": 243225410.3999939, + "ratio_bin": "same_sign_ratio_at_least_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 126439453.39227101, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:22170:45627d3976bd492a", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -257011258.1263346, + "obr_value_gbp_decimal": "-257011258.1263346", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10964:a7faf866a29dd04c", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json", + "artifact_sha256": "f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -259609076.2966184, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 259609076.2966184, + "obr_value_gbp_decimal": "259609076.2966184", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -259609076.2966184, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10952:4fd6a5a070b4cece", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json", + "artifact_sha256": "f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": -1987091579.2678795, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9471678518.883171, + "obr_value_gbp_decimal": "-9471678518.883171", + "pe_to_obr_ratio": 1.2097929712570294, + "pe_value_gbp": -11458770098.15105, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -1987091579.2678795, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:10958:c7a912de7a1a9114", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 2307547.6735691633, + "obr_value_gbp_decimal": "2307547.6735691633", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22177:7951bb67665daeb2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 18690314.38819628, + "obr_value_gbp_decimal": "18690314.38819628", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22183:bc17379ef6f3a48b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2025.json", + "artifact_sha256": "f9620cfff8c6f8eb66967ab3c5931f011ee16db4d1e2c4d73fc407dbe19f6b1b", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 114856168.29234958, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 153502785.7708676, + "obr_value_gbp_decimal": "153502785.7708676", + "pe_to_obr_ratio": 1.7482350741425272, + "pe_value_gbp": 268358954.06321716, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 114856168.29234958, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22171:93d8943dfe121528", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -394591309.94431406, + "obr_value_gbp_decimal": "-394591309.94431406", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10965:9b5a5f5dd80b8bd2", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json", + "artifact_sha256": "ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -318779563.0547339, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 318779563.0547339, + "obr_value_gbp_decimal": "318779563.0547339", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -318779563.0547339, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10953:5e4605a850c3f718", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json", + "artifact_sha256": "ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -2300090983.7812004, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9619251699.103523, + "obr_value_gbp_decimal": "-9619251699.103523", + "pe_to_obr_ratio": 1.2391132965151084, + "pe_value_gbp": -11919342682.884724, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2300090983.7812004, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:10959:424db47edb88e339", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 3695827.832962292, + "obr_value_gbp_decimal": "3695827.832962292", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22178:7e29523685e665e3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 30199807.682759583, + "obr_value_gbp_decimal": "30199807.682759583", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22184:cdeff505e05e7e8d", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2026.json", + "artifact_sha256": "ac186e0bd737597b3a739c179a07419dfa51b14fcc0363d1afc8edc635e02dd9", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": 102992835.34928653, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 171891919.98605588, + "obr_value_gbp_decimal": "171891919.98605588", + "pe_to_obr_ratio": 1.5991720574046846, + "pe_value_gbp": 274884755.3353424, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 102992835.34928653, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22172:8c021f0cf80fe71b", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -507303024.5558485, + "obr_value_gbp_decimal": "-507303024.5558485", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10966:456be6c0d69212e2", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json", + "artifact_sha256": "b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -403939444.51041263, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 403939444.51041263, + "obr_value_gbp_decimal": "403939444.51041263", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -403939444.51041263, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10954:9f544c20c7f55f9e", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json", + "artifact_sha256": "b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -2437211183.579752, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -9817942032.094347, + "obr_value_gbp_decimal": "-9817942032.094347", + "pe_to_obr_ratio": 1.2482405350950978, + "pe_value_gbp": -12255153215.674099, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2437211183.579752, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:10960:fa02958b7f130d94", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 4888303.581634605, + "obr_value_gbp_decimal": "4888303.581634605", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22179:06fd4ca2443593c5", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 40582505.84144913, + "obr_value_gbp_decimal": "40582505.84144913", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22185:b33d18992cb585a3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2027.json", + "artifact_sha256": "b7ed3b6da2553c1dfa8e2500d0bd493e85f49f548e4f09d8e891583d7d76eb49", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 112389742.61507195, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 169987825.88819343, + "obr_value_gbp_decimal": "169987825.88819343", + "pe_to_obr_ratio": 1.661163480548274, + "pe_value_gbp": 282377568.5032654, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 112389742.61507195, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22173:3beb0f8e7601b1e2", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -606264933.6074729, + "obr_value_gbp_decimal": "-606264933.6074729", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10967:74cca71eaf790883", + "source_table": "Tax Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Corporation tax (onshore)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json", + "artifact_sha256": "f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -472438340.54904956, + "gap_kind": null, + "head_variables": [ + "income_tax" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 472438340.54904956, + "obr_value_gbp_decimal": "472438340.54904956", + "pe_to_obr_ratio": 0.0, + "pe_value_gbp": 0.0, + "ratio_bin": "pe_zero", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -472438340.54904956, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10955:f6669fdf7dfdb034", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Income tax", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json", + "artifact_sha256": "f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -2477672230.5154877, + "gap_kind": null, + "head_variables": [ + "ni_class_1_employee", + "ni_class_1_employer", + "ni_class_2", + "ni_class_4" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": -10088448612.903854, + "obr_value_gbp_decimal": "-10088448612.903854", + "pe_to_obr_ratio": 1.2455949696117168, + "pe_value_gbp": -12566120843.419342, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": -2477672230.5154877, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:10961:cc058843879051af", + "source_table": "Tax Measures (Policy measures database)", + "status": "constructed", + "tax_head": "NICs", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 5891241.045842691, + "obr_value_gbp_decimal": "5891241.045842691", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22180:d3ab9da8189aac68", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 49049102.92159304, + "obr_value_gbp_decimal": "49049102.92159304", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22186:471c557dcd62c5e3", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp_2028.json", + "artifact_sha256": "f7dd8a8d4b9b97cb2a7100d4f5cc5dd832ce3969cde5c5825cbdc00984748f62", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "Data level and population vintage; behavioural adjustment", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/hmrc/national_insurance/class_1/ni_class_1_employee.py" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The certified employee-NIC base is about 15\u201320% above the OBR forecast: PE \u00a351.7bn in CY2024 and \u00a357.1bn in CY2026 versus \u00a343.9bn and \u00a347.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%\u21928% world; AS2023's PE number is not an isolated 12%\u219210% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 128785767.89563772, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "measure_type": "national_insurance", + "missing_legs": [ + "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent." + ], + "obr_value_gbp": 179643987.88710764, + "obr_value_gbp_decimal": "179643987.88710764", + "pe_to_obr_ratio": 1.7168943943538462, + "pe_value_gbp": 308429755.78274536, + "ratio_bin": "same_sign_ratio_1.25_to_2", + "reason": "Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent.", + "residual_gbp": 128785767.89563772, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22174:b9088212717e5ab4", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__welsh_government_funding_523cd290", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:22507:bf6efe9165855b5b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Welsh Government funding", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__welsh_government_funding_523cd290", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:22508:eed0346e86704e0f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Welsh Government funding", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__welsh_government_funding_523cd290", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:22509:cdbe8a87257230fd", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Welsh Government funding", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_budget_2024", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_budget_2024__welsh_government_funding_523cd290", + "measure_type": "scope", + "missing_legs": [ + "Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:22510:92313d93a3c4c63e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "PSCE in RDEL", + "title": "Welsh Government funding", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + } +] diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON.md new file mode 100644 index 0000000..d4f5bc1 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON.md @@ -0,0 +1,923 @@ +# Spring Budget 2024: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 816 rows, 40 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +Unsupported on this release: calendar years 2023 lie outside its population's data years, so they were not computed. 8 source rows keep their OBR values without a PolicyEngine counterpart. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 3 | 48 | -51.930 | 58.201 | +| not_expressible | 26 | 276 | 9.152 | 28.291 | +| out_of_household_scope | 20 | 492 | -1.255 | 25.416 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 17 | 192 | -4.211 | 14.828 | +| model_or_data_gap | 9 | 84 | 13.364 | 13.463 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Air passenger duty | not_available: 6 | +| Alcohol duty | not_available: 6 | +| Business rates | not_available: 24 | +| CBAM | not_available: 6 | +| Capital gains tax | not_available: 36 | +| Company and other credits | not_available: 24 | +| Corporation tax (onshore) | not_available: 54 | +| Council Tax | not_available: 12 | +| Crime levy | not_available: 6 | +| Customs duty | not_available: 6 | +| Energy profits levy | not_available: 6 | +| Fuel Duty | not_available: 6 | +| Income tax | both_zero: 2, not_available: 69, pe_zero: 8, same_sign_ratio_at_least_2: 5 | +| Inheritance tax | not_available: 18 | +| Landfill tax | not_available: 6 | +| Locally-financed current expenditure | not_available: 36 | +| NICs | not_available: 26, same_sign_ratio_0.8_to_1.25: 10 | +| Other AME (current) | not_available: 30 | +| PSCE in RDEL | not_available: 144 | +| PSGI in CDEL | not_available: 30 | +| Penalties | not_available: 6 | +| Scottish BGA (capital) | not_available: 12 | +| Scottish BGA (current) | not_available: 114 | +| Stamp duty | not_available: 36 | +| Student loans | not_available: 6 | +| Tobacco duty | not_available: 12 | +| VAT | not_available: 18 | +| Vaping duty | not_available: 6 | +| Welfare inside cap | not_available: 15, same_sign_ratio_0.5_to_0.8: 4, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_1.25_to_2: 4, same_sign_ratio_at_least_2: 6 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 66 | +| business_tax | not_available: 120 | +| child_benefit | not_available: 2, same_sign_ratio_0.5_to_0.8: 4, same_sign_ratio_0.8_to_1.25: 1, same_sign_ratio_at_least_2: 5 | +| fuel_duty | not_available: 6 | +| income_tax | not_available: 30 | +| indirect_tax | not_available: 48 | +| inheritance_tax | not_available: 12 | +| national_insurance | both_zero: 2, not_available: 42, pe_zero: 8, same_sign_ratio_0.8_to_1.25: 10, same_sign_ratio_1.25_to_2: 4, same_sign_ratio_at_least_2: 6 | +| other | not_available: 246 | +| scope | not_available: 138 | +| tax_benefit | not_available: 42 | +| transport | not_available: 18 | +| welfare | not_available: 6 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this release projects one later survey population. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 40 computed rows and £18.834bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Additional £500m for the final Local Government Settlement | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional £500m for the final Local Government Settlement | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.237 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.237 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Additional NHS funding (from reserve - this is the net impact) | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2023-24 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2024-25 | Air passenger duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2025-26 | Air passenger duty | not_expressible / model_or_data_gap | 0.109 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2026-27 | Air passenger duty | not_expressible / model_or_data_gap | 0.121 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2027-28 | Air passenger duty | not_expressible / model_or_data_gap | 0.128 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Air Passenger Duty: adjustment for non-economy class rates from 1 April 2025 | 2028-29 | Air passenger duty | not_expressible / model_or_data_gap | 0.138 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Alcohol duty: freeze rates until 1 February 2025 | 2023-24 | Alcohol duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2024-25 | Alcohol duty | not_expressible / construction_pending | -0.186 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2025-26 | Alcohol duty | not_expressible / construction_pending | -0.345 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2026-27 | Alcohol duty | not_expressible / construction_pending | -0.365 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2027-28 | Alcohol duty | not_expressible / construction_pending | -0.385 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Alcohol duty: freeze rates until 1 February 2025 | 2028-29 | Alcohol duty | not_expressible / construction_pending | -0.405 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Assumed underspending | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Assumed underspending | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2025-26 | Company and other credits | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2026-27 | Company and other credits | out_of_household_scope | -0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2027-28 | Company and other credits | out_of_household_scope | -0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Audio-visual Expenditure Credit: new 53% rate of relief for expenditure on eligible UK independent film productions from 1 April 2024 | 2028-29 | Company and other credits | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Business rates | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Other AME (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Business rates | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Other AME (current) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Business rates | out_of_household_scope | -0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Other AME (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Business rates | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Other AME (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Business rates | out_of_household_scope | -0.048 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Other AME (current) | out_of_household_scope | -0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: 40% relief for eligible film studios in England for 10 years from 1 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Other AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Business rates | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Income tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Other AME (current) | out_of_household_scope | 0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Business rates | out_of_household_scope | 0.040 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Business rates | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Business rates | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Other AME (current) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Business rates | out_of_household_scope | 0.042 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Income tax | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Other AME (current) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Business Rates: extend the Empty Property Relief ‘reset period’ from six weeks to three months (thirteen weeks) from 1 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Capital gains tax | not_expressible / construction_pending | -0.050 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Capital gains tax | not_expressible / construction_pending | 0.130 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Income tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.181 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Capital gains tax | not_expressible / construction_pending | 0.227 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Income tax | not_expressible / construction_pending | -0.094 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.210 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Capital gains tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Income tax | not_expressible / construction_pending | -0.090 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.114 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Capital gains tax | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Income tax | not_expressible / construction_pending | -0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.120 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Capital gains tax | not_expressible / construction_pending | -0.082 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Income tax | not_expressible / construction_pending | -0.043 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Gains Tax: cut higher rate for property from 28% to 24% from 6 April 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | 0.124 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | CBAM | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | CBAM | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | CBAM | out_of_household_scope | 0.168 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | CBAM | out_of_household_scope | 0.203 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Carbon Border Adjustment Mechanism (CBAM): introduce from 1 January 2027 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.006 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Changes to Anti-avoidance Legislation: Transfer of Assets Abroad Provisions (TOAA) | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | NICs | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.079 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | NICs | partial | -9.399 | -10.762 | 1.145 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2024-25 | Welfare inside cap | partial | 0.117 | 0.243 | 2.083 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Income tax | partial | 0.260 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | NICs | partial | -9.472 | -11.459 | 1.210 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2025-26 | Welfare inside cap | partial | 0.154 | 0.268 | 1.748 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.395 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Income tax | partial | 0.319 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | NICs | partial | -9.619 | -11.919 | 1.239 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2026-27 | Welfare inside cap | partial | 0.172 | 0.275 | 1.599 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.507 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Income tax | partial | 0.404 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | NICs | partial | -9.818 | -12.255 | 1.248 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2027-28 | Welfare inside cap | partial | 0.170 | 0.282 | 1.661 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.606 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Income tax | partial | 0.472 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | NICs | partial | -10.088 | -12.566 | 1.246 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 1 employee NICs from 6 April 2024 | 2028-29 | Welfare inside cap | partial | 0.180 | 0.308 | 1.717 | same_sign_ratio_1.25_to_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | NICs | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Income tax | partial | 0.000 | 0.000 | — | both_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | NICs | partial | -0.667 | -0.609 | 0.914 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2024-25 | Welfare inside cap | partial | 0.008 | 0.036 | 4.374 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.169 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Income tax | partial | -0.014 | 0.000 | -0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | NICs | partial | -0.678 | -0.621 | 0.915 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2025-26 | Welfare inside cap | partial | 0.011 | 0.040 | 3.681 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.261 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Income tax | partial | 0.191 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | NICs | partial | -0.700 | -0.654 | 0.935 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2026-27 | Welfare inside cap | partial | 0.012 | 0.043 | 3.439 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Income tax | partial | 0.281 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | NICs | partial | -0.724 | -0.696 | 0.961 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2027-28 | Welfare inside cap | partial | 0.012 | 0.046 | 3.725 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.411 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Income tax | partial | 0.360 | 0.000 | 0.000 | pe_zero | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | NICs | partial | -0.764 | -0.737 | 0.965 | same_sign_ratio_0.8_to_1.25 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): 2 percentage point cut to the main rate of Class 4 self-employed NICs from 6 April 2024 | 2028-29 | Welfare inside cap | partial | 0.013 | 0.049 | 3.608 | same_sign_ratio_at_least_2 | constructed: Static Universal Credit represents only part of the Welfare inside cap head; behavioural earnings, company-tax and departmental channels are absent. | +| Council Tax: police precept | 2023-24 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2024-25 | Council Tax | not_expressible / construction_pending | 0.041 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2025-26 | Council Tax | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.045 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2026-27 | Council Tax | not_expressible / construction_pending | 0.057 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.057 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2027-28 | Council Tax | not_expressible / construction_pending | 0.080 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.080 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: police precept | 2028-29 | Council Tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: police precept | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.106 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2023-24 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2024-25 | Council Tax | not_expressible / construction_pending | 0.029 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2025-26 | Council Tax | not_expressible / construction_pending | 0.031 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2026-27 | Council Tax | not_expressible / construction_pending | 0.032 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2027-28 | Council Tax | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Council Tax: referendum flexibilities | 2028-29 | Council Tax | not_expressible / construction_pending | 0.036 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Council Tax: referendum flexibilities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.037 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.099 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Crypto-Asset Reporting Framework: introducing from 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Debt Relief Order: removal of the administration fee from 6 April 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2023-24 | Crime levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2024-25 | Crime levy | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2025-26 | Crime levy | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2026-27 | Crime levy | not_expressible / construction_pending | 0.024 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2027-28 | Crime levy | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Economic Crime (Anti-Money Laundering) Levy: increase the charge for Very Large firms to £500,000 p.a. from 2024-25 | 2028-29 | Crime levy | not_expressible / construction_pending | 0.026 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2023-24 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2024-25 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2025-26 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2026-27 | Energy profits levy | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2027-28 | Energy profits levy | out_of_household_scope | 0.357 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Energy Profits Levy (EPL): one year extension from 1 April 2028 | 2028-29 | Energy profits levy | out_of_household_scope | 1.175 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2024-25 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2025-26 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Business rates | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | NICs | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2026-27 | VAT | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Business rates | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2027-28 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Business rates | out_of_household_scope | -0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Locally-financed current expenditure | out_of_household_scope | 0.013 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | NICs | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.026 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Freeports: tax reliefs sunset date extension from 5 to 10 years | 2028-29 | VAT | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2023-24 | Fuel Duty | not_expressible / construction_pending | -0.047 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2024-25 | Fuel Duty | not_expressible / construction_pending | -3.091 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2025-26 | Fuel Duty | not_expressible / construction_pending | -0.821 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2026-27 | Fuel Duty | not_expressible / construction_pending | -0.828 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2027-28 | Fuel Duty | not_expressible / construction_pending | -0.837 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Fuel Duty: 12 month extension to the 5p cut in rates and no RPI increase in 2024-25 | 2028-29 | Fuel Duty | not_expressible / construction_pending | -0.839 | — | — | not_available | not_computed: Fuel-duty current-law path is collapsed by later freezes. A single-event reversal needs an announcement-consistent counterfactual uprating path, which is not guessed from the later certified path. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Capital gains tax | not_expressible / construction_pending | 0.040 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Income tax | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Capital gains tax | not_expressible / construction_pending | 0.085 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Income tax | not_expressible / construction_pending | 0.051 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Capital gains tax | not_expressible / construction_pending | 0.084 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Income tax | not_expressible / construction_pending | 0.088 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Capital gains tax | not_expressible / construction_pending | 0.128 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Income tax | not_expressible / construction_pending | 0.106 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Furnished Holiday Lets: abolish preferential tax regime from 6 April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2023-24 | Income tax | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2023-24 | Welfare inside cap | partial | 0.000 | — | — | not_available | unsupported_on_variant: CY2023 is outside pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0's supported data years 2024–2030 (before_data_year) | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2024-25 | Income tax | partial | -0.222 | -0.885 | 3.987 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2024-25 | Welfare inside cap | partial | -0.319 | -0.273 | 0.857 | same_sign_ratio_0.8_to_1.25 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2025-26 | Income tax | partial | -0.277 | -1.038 | 3.746 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2025-26 | Welfare inside cap | partial | -0.359 | -0.278 | 0.774 | same_sign_ratio_0.5_to_0.8 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2026-27 | Income tax | partial | -0.250 | -1.172 | 4.689 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2026-27 | Welfare inside cap | partial | -0.391 | -0.302 | 0.771 | same_sign_ratio_0.5_to_0.8 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2027-28 | Income tax | partial | -0.221 | -1.288 | 5.830 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2027-28 | Welfare inside cap | partial | -0.426 | -0.321 | 0.754 | same_sign_ratio_0.5_to_0.8 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 | Income tax | partial | -0.193 | -1.372 | 7.109 | same_sign_ratio_at_least_2 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| High Income Child Benefit Charge: increase income threshold to £60,000 and taper range to £60,000 to £80,000 from 6 April 2024 | 2028-29 | Welfare inside cap | partial | -0.465 | -0.367 | 0.789 | same_sign_ratio_0.5_to_0.8 | constructed: Child Benefit take-up is fixed; OBR's additional claims response is absent. | +| HMRC: investment in debt management capacity | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2023-24 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.215 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.024 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.297 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.449 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | Other AME (current) | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.031 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.028 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.150 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.605 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | Other AME (current) | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.198 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.257 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.624 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | Other AME (current) | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.200 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.090 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.625 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | Other AME (current) | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in debt management capacity | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.029 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in debt management capacity | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.176 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| HMRC: investment in digital services | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2025-26 | Income tax | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2026-27 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2027-28 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC: investment in digital services | 2028-29 | Income tax | not_expressible / construction_pending | 0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| HMRC: investment in digital services | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Increased capacity for processing disability benefits from 2024-25 | 2023-24 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.016 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.063 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.098 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Increased capacity for processing disability benefits from 2024-25 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.190 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2023-24 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: changes to grants on credit from 1 April 2024 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | -0.007 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2023-24 | Inheritance tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2024-25 | Inheritance tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2025-26 | Inheritance tax | not_expressible / model_or_data_gap | -0.000 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2026-27 | Inheritance tax | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2027-28 | Inheritance tax | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Inheritance Tax: extend agricultural property relief to certain environmental land management agreements from 6 April 2025 | 2028-29 | Inheritance tax | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: No estates, bequests, death events or agricultural/business-property inheritance-tax relief model on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Business rates | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Corporation tax (onshore) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Other AME (current) | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Business rates | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Locally-financed current expenditure | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | NICs | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Other AME (current) | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Business rates | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | NICs | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Other AME (current) | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Business rates | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | NICs | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Other AME (current) | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Business rates | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | NICs | not_expressible / construction_pending | -0.005 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Other AME (current) | not_expressible / construction_pending | -0.001 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Business rates | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Corporation tax (onshore) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | NICs | not_expressible / construction_pending | -0.007 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Other AME (current) | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Investment Zones in England: tax reliefs and business rates retention | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2023-24 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2024-25 | Landfill tax | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2025-26 | Landfill tax | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2026-27 | Landfill tax | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2027-28 | Landfill tax | out_of_household_scope | 0.049 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Landfill tax: RPI adjustment to 2025-26 rates | 2028-29 | Landfill tax | out_of_household_scope | 0.047 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Capital gains tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Inheritance tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Capital gains tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Inheritance tax | not_expressible / construction_pending | -0.006 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | 0.080 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Capital gains tax | not_expressible / construction_pending | -0.012 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Inheritance tax | not_expressible / construction_pending | -0.008 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | 0.227 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Capital gains tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Inheritance tax | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | 0.302 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Capital gains tax | not_expressible / construction_pending | -0.013 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Inheritance tax | not_expressible / construction_pending | -0.010 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | 0.341 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Capital gains tax | not_expressible / construction_pending | -0.015 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Inheritance tax | not_expressible / construction_pending | -0.011 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.018 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Multiple Dwellings Relief: abolish from 1 June 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | 0.384 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | NICs | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2023-24 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | NICs | not_expressible / construction_pending | -0.016 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | NICs | not_expressible / construction_pending | -0.017 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | NICs | not_expressible / construction_pending | -0.019 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| National Insurance contributions (NICs): freeze Class 2 and 3 rates for 2024-25 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2025-26 | Company and other credits | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2026-27 | Company and other credits | out_of_household_scope | -0.061 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2027-28 | Company and other credits | out_of_household_scope | -0.130 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Orchestra, theatre and museums/galleries tax relief: permanent extension of 40% for non-touring productions and 45% for touring and orchestral production | 2028-29 | Company and other credits | out_of_household_scope | -0.168 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.115 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.092 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.038 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Other non-scorecard DEL changes | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2023-24 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2025-26 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2026-27 | Penalties | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2027-28 | Penalties | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Penalty reform for income tax Self Assessment: Making Tax Digital Volunteers | 2028-29 | Penalties | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.827 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2025-26 | Scottish BGA (capital) | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.827 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2026-27 | Scottish BGA (capital) | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.735 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2027-28 | Scottish BGA (capital) | out_of_household_scope | -0.065 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Public Sector Productivity Programme: NHS investment | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2023-24 | Stamp duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2024-25 | Stamp duty | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2025-26 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2025-26 | Stamp duty | not_expressible / model_or_data_gap | -0.002 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2026-27 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2026-27 | Stamp duty | not_expressible / model_or_data_gap | -0.003 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2027-28 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2027-28 | Stamp duty | not_expressible / model_or_data_gap | -0.004 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2028-29 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reserved Investor Fund: tax rules to facilitate the introduction of a new investment fund vehicle | 2028-29 | Stamp duty | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Targeted transport tax needs vehicle emissions/ownership, company-car benefit attributes or passenger journeys absent from the certified household inputs. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2023-24 | Stamp duty | not_expressible / construction_pending | -0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2024-25 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2025-26 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2026-27 | Stamp duty | not_expressible / construction_pending | -0.003 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2027-28 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Stamp Duty Land Tax: Acquisitions by Registered Social Landlords & Public Bodies from 6 March 2024 | 2028-29 | Stamp duty | not_expressible / construction_pending | -0.004 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2023-24 | Income tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2024-25 | Income tax | not_expressible / construction_pending | 0.009 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2025-26 | Income tax | not_expressible / construction_pending | 0.023 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2026-27 | Income tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2027-28 | Income tax | not_expressible / construction_pending | 0.021 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Starting Rate for Savings: maintain at £5,000 for 2024-25 | 2028-29 | Income tax | not_expressible / construction_pending | 0.022 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2023-24 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2024-25 | Student loans | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2025-26 | Student loans | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2026-27 | Student loans | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2027-28 | Student loans | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Student finance: impact of Ukraine Permission Extension Scheme from March 2025 | 2028-29 | Student loans | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | PSCE in RDEL | out_of_household_scope | -3.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | PSGI in CDEL | out_of_household_scope | 3.497 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | Scottish BGA (capital) | out_of_household_scope | 0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2023-24 | Scottish BGA (current) | out_of_household_scope | -0.150 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary estimates | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2023-24 | Customs duty | out_of_household_scope | -0.122 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2024-25 | Customs duty | out_of_household_scope | -0.371 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2025-26 | Customs duty | out_of_household_scope | -0.233 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2026-27 | Customs duty | out_of_household_scope | -0.075 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2027-28 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tariff changes since Autumn Budget 2023 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Capital gains tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.186 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Capital gains tax | not_expressible / model_or_data_gap | 1.187 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Income tax | not_expressible / model_or_data_gap | 1.106 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | NICs | not_expressible / model_or_data_gap | 0.440 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.068 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Capital gains tax | not_expressible / model_or_data_gap | 1.265 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Income tax | not_expressible / model_or_data_gap | 1.826 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.466 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Capital gains tax | not_expressible / model_or_data_gap | 1.100 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Income tax | not_expressible / model_or_data_gap | 1.081 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.462 | — | — | not_available | not_computed: No residence-history, foreign-income regime or repatriation/base-cost history needed by the announcement package. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Taxation of non-domiciled individuals: from 6 April 2025 replace existing regime with a new relief on foreign income and gains available for the first four years of UK tax residency with transitional arrangements | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.067 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | 0.111 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.169 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Tobacco duty: one-off increase alongside the vaping products duty to maintain financial incentive to choose vaping over smoking, from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.171 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Updated post-Spending Review spending assumptions | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2023-24 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | PSCE in RDEL | out_of_household_scope | 1.475 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.062 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.934 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.616 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.171 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.589 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Updated post-Spending Review spending assumptions | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.183 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | Tobacco duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2023-24 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | Tobacco duty | not_expressible / construction_pending | -0.009 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2024-25 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.017 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | Tobacco duty | not_expressible / construction_pending | -0.033 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2025-26 | Vaping duty | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | Tobacco duty | not_expressible / construction_pending | -0.002 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2026-27 | Vaping duty | not_expressible / construction_pending | 0.146 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | Tobacco duty | not_expressible / construction_pending | 0.034 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2027-28 | Vaping duty | not_expressible / construction_pending | 0.365 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | Tobacco duty | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Vaping products duty: introduce from 1 October 2026 | 2028-29 | Vaping duty | not_expressible / construction_pending | 0.421 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2023-24 | VAT | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2024-25 | VAT | not_expressible / construction_pending | -0.152 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2025-26 | VAT | not_expressible / construction_pending | -0.183 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2026-27 | VAT | not_expressible / construction_pending | -0.126 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2027-28 | VAT | not_expressible / construction_pending | -0.051 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| VAT: increase the registration threshold to £90,000 and the deregistration threshold to £88,000 from 1 April 2024 | 2028-29 | VAT | not_expressible / construction_pending | 0.063 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2023-24 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2024-25 | Company and other credits | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2025-26 | Company and other credits | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2026-27 | Company and other credits | out_of_household_scope | -0.063 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2027-28 | Company and other credits | out_of_household_scope | -0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Visual effects tax relief: removal of 80% cap on qualifying expenditure and 5% uplift for qualifying costs from 1 April 2025 | 2028-29 | Company and other credits | out_of_household_scope | -0.071 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2023-24 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2024-25 | PSCE in RDEL | out_of_household_scope | -0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welsh Government funding | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | + +## Construction caveats + +* `spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp`: Authored against policyengine-uk 2.89.2: The 2pp marginal reversal on the certified 8% world is 10%. For AS2023, CY2023 has zero because commencement was January 2024; CY-proxies-FY explicitly misses the January-March FY2023-24 leg. Later SB2024 cuts are retained in the certified world. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp`: Authored against policyengine-uk 2.89.2: Reverse the announced 1pp/2pp marginal cut on the certified 6% Class 4 world, retaining later policy changes. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `spring_budget_2024__hicbc_threshold_and_taper`: Authored against policyengine-uk 2.89.2: Restore the pre-announcement £50,000-£60,000 tax-charge taper; child_benefit mapping is provisional and does not assert the OBR welfare head's programme identity. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. + +## Prior diagnoses, established on policyengine-uk 2.89.2 and not re-verified on 2.125.1 + +These review observations describe the earlier engine. They are kept for investigation and are not findings about this run. + +* `spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp` — Data level and population vintage; behavioural adjustment: The certified employee-NIC base is about 15–20% above the OBR forecast: PE £51.7bn in CY2024 and £57.1bn in CY2026 versus £43.9bn and £47.6bn in the OBR March2024 forecast. This broadly follows the effect ratios. OBR's positive Income Tax cells also identify a labour-supply offset. The review's uk-data#537 observation is only about a 1.2% fit change and does not explain this base difference. AS2023 and SB2024 both execute the same certified 10%→8% world; AS2023's PE number is not an isolated 12%→10% costing. The employer-NIC pension-age exemption reduces that different tax base, so a closer employer match does not validate the employee base. +* `spring_budget_2024__hicbc_threshold_and_taper` — PE model issue, fixed on main after the certified pin: The pinned child_benefit and child_benefit_respective_amount formulas ignore child_benefit_opts_out: opted-out families can be charged HICBC and the reform cannot induce their claims. The review records the opts_out/remains_opted_out fix on main after 2.89.2; this certified replay retains the earlier formulas. Welfare's zero counterpart and the Income Tax excess therefore have a known model diagnosis. diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON_PROVENANCE.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON_PROVENANCE.json new file mode 100644 index 0000000..ddd91d5 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_budget_2024/COMPARISON_PROVENANCE.json @@ -0,0 +1,57 @@ +{ + "axes_sha256": "01493ba64dc73e50edbbf405cba1fd13cf88f17b8ab910bba1d657da63846bcf", + "event_slug": "spring_budget_2024", + "outputs_sha256": { + "COMPARISON.csv": "2da9e75649360f34471dfed734349a2adfd7543f36e4b7198df1486414e8c092", + "COMPARISON.json": "aa7dac032c77b8eb34a0162ff3e9cc698d6b8bf819df9f855defdaa3fdfa77b3", + "COMPARISON.md": "a3fb11214cc36801afd29a3abb2938a1531bc225ed1972e1bea740c1805b554a" + }, + "registry_path": "data/uk/events/spring_budget_2024_measures.json", + "registry_sha256": "64a3bccfd950e868ffc5d6261bf3903df88a3ebedc9b4444494acc717259817a", + "replay_grid": { + "computed_measure_years": 15, + "full_event_complete": false, + "full_event_grid_size": 18, + "full_supported_grid_complete": true, + "missing_measure_years": [ + { + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "year": 2023 + }, + { + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "year": 2023 + }, + { + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "year": 2023 + } + ], + "supported_grid_size": 15, + "unsupported_measure_years": [ + { + "measure_key": "spring_budget_2024__class_1_employee_nics_main_rate_cut_2pp", + "year": 2023 + }, + { + "measure_key": "spring_budget_2024__class_4_self_employed_nics_main_rate_cut_2pp", + "year": 2023 + }, + { + "measure_key": "spring_budget_2024__hicbc_threshold_and_taper", + "year": 2023 + } + ], + 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12023:0ab2399fcd1e9e91,spring_statement_2025__building_safety_levy_implement_a_levy_on_new_residential_development_in_england_with_certain_exemptions_with_r_92185284,Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026,not_expressible,construction_pending,indirect_tax,2029-30,2029,Building safety levy,Tax Measures (Policy measures database),2029-30,347000000.0,347000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23165:81c41ef61abe9e8a,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23171:730588964a1dc701,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2024-25,2024,Scottish AME (capital) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23166:a7bfabe07214319b,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23172:d5dcaaf8859a9d20,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2025-26,2025,Scottish AME (capital) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23167:79669a4846b8b697,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-730574981.6805615,-730574981.6805615,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23173:6c5f910c29548307,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2026-27,2026,Scottish AME (capital) ,Spending Measures (Policy measures database),2026-27,-39425018.31944778,-39425018.31944778,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23168:fc973075b954fde3,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-3358747318.375521,-3358747318.375521,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23174:f897910506cff6e0,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2027-28,2027,Scottish AME (capital) ,Spending Measures (Policy measures database),2027-28,-181252681.62447482,-181252681.62447482,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23169:fed07b18e8bdf1bf,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-3856866624.0668106,-3856866624.0668106,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23175:53359b715724cbaf,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2028-29,2028,Scottish AME (capital) ,Spending Measures (Policy measures database),2028-29,-208133375.9331896,-208133375.9331896,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23170:22acb315e35d56a7,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,-4375179524.571833,-4375179524.571833,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23176:42c31b8fe6420e65,spring_statement_2025__capital_investment_increase_growth_enhancing_investment_including_on_infrastructure_housing_and_defence_innova_54741e20,"Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation",out_of_household_scope,,scope,2029-30,2029,Scottish AME (capital) ,Spending Measures (Policy measures database),2029-30,-237540637.4650426,-237540637.4650426,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23177:034428d3dde64d49,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23183:9401060bc135df79,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23195:e79141b0f7683a9f,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,Scottish AME (capital) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23189:97b835223675dea7,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23178:a32139632b814423,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23184:edd66814cd9515bd,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23196:b26e2290b062e5f3,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,Scottish AME (capital) ,Spending Measures (Policy measures database),2025-26,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23190:8831da71c6aa133d,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23179:be909fbbf0e582e5,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-141621236.64833704,-141621236.64833704,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23185:9eb71f39b02b6f3d,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23197:ade8fa994e1540af,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,Scottish AME (capital) ,Spending Measures (Policy measures database),2026-27,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23191:faf8fa936852726f,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-12276285.92060405,-12276285.92060405,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23180:7e7e73339d1be2fb,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-162480178.48026264,-162480178.48026264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23186:00af6ea397b70f69,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23198:3a92f42ac476b6ae,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,Scottish AME (capital) ,Spending Measures (Policy measures database),2027-28,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23192:5663258ab39719e4,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-14084421.056196894,-14084421.056196894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23181:64503d2c97538ebf,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-162480178.48026264,-162480178.48026264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23187:9d24ece3cc4897de,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,-43913561.75142233,-43913561.75142233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23199:92a9c58096130520,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,Scottish AME (capital) ,Spending Measures (Policy measures database),2028-29,-3806600.2854586197,-3806600.2854586197,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23193:3d7659631d11fcf4,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-14084421.056196894,-14084421.056196894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23182:d4cf83e670c7fe2a,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23188:7064bf108580e558,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23200:b701f2a0ce6bb707,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,Scottish AME (capital) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23194:88c54fa6be6eb5c0,spring_statement_2025__construction_skills_supply_the_skilled_workers_to_build_1_5_million_homes_and_deliver_infrastructure_0e2a3e1f,Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23201:33efea47c69ff716,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11910:a34de8ef2eac1fe6,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2024-25,2024,Passport fees,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23207:4aa600aa6577850b,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23213:af2ef9ffa132b5a5,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11904:852d4d1016325209,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2024-25,2024,Visa fees,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23202:2f8b67351b6bbc4e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-351656205.7799906,-351656205.7799906,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11911:07692faceb1e2f45,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2025-26,2025,Passport fees,Tax Measures (Policy measures database),2025-26,45115000.00000007,45115000.00000007,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23208:c3f06aee12d9bc49,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-56463677.6900471,-56463677.6900471,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23214:1954df0e9ded695c,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,-19033001.4272931,-19033001.4272931,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11905:6f351634f7fc08f9,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2025-26,2025,Visa fees,Tax Measures (Policy measures database),2025-26,382037884.8973307,382037884.8973307,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23203:648ec8d864604f2a,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,848474595.7444484,848474595.7444484,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11912:c3bd788f7f9b194b,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2026-27,2026,Passport fees,Tax Measures (Policy measures database),2026-27,46994791.66666674,46994791.66666674,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23209:7fb132ab86de583e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,112962376.88546994,112962376.88546994,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23215:9f129686744af406,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11906:d5134c993f18121f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2026-27,2026,Visa fees,Tax Measures (Policy measures database),2026-27,358575230.44732517,358575230.44732517,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23204:e5a3b872b60be678,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,1226738335.683898,1226738335.683898,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11913:bd2da2e02b534652,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2027-28,2027,Passport fees,Tax Measures (Policy measures database),2027-28,48874583.3333334,48874583.3333334,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23210:7c6ee00990277b65,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,147400689.60121277,147400689.60121277,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23216:6e4ebcd70168f919,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11907:f8c82450c5776fef,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2027-28,2027,Visa fees,Tax Measures (Policy measures database),2027-28,361031833.6387111,361031833.6387111,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23205:19d5e181c6fe9aaf,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,2331693370.2847195,2331693370.2847195,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11914:6dae9041b6477403,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2028-29,2028,Passport fees,Tax Measures (Policy measures database),2028-29,46368194.444444515,46368194.444444515,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23211:6fd0e8fca90e8ef5,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,246626807.54904187,246626807.54904187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23217:15aa581b67e5ce76,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11908:f7b94e775504a1a2,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2028-29,2028,Visa fees,Tax Measures (Policy measures database),2028-29,358500404.722604,358500404.722604,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23206:acf1ee4ff455c3cd,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,5194135621.429449,5194135621.429449,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11915:ce4026a5d440f72f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2029-30,2029,Passport fees,Tax Measures (Policy measures database),2029-30,41982013.88888895,41982013.88888895,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23212:6180215b26130eb0,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,505264612.6888402,505264612.6888402,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23218:f4d6433aa8c65b3e,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,out_of_household_scope,,other,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11909:81d56b1912f1384f,spring_statement_2025__current_spending_reshape_the_state_to_be_more_productive_and_agile_793e29dd,Current spending: Reshape the state to be more productive and agile,not_expressible,construction_pending,other,2029-30,2029,Visa fees,Tax Measures (Policy measures database),2029-30,358529720.36510456,358529720.36510456,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23243:7c7a87aa6d25472c,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23249:1ba877f69fa87bf6,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23244:5d18b9f8f1ef20d6,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-80631176.89164764,-80631176.89164764,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23250:d975f0b8503e14f9,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,-902164.9213872901,-902164.9213872901,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23245:dc993f84270f8ba4,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-243681796.58353478,-243681796.58353478,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23251:d7c06502a3b8aadb,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-6510824.606936451,-6510824.606936451,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23246:ebc0fc002e20297b,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-305922409.6813936,-305922409.6813936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23252:8e5645b9903c5620,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-8961907.067630095,-8961907.067630095,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23247:daf584f3a4b19b1e,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-404864086.20777035,-404864086.20777035,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23253:ca291948dc940470,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-14021649.213872902,-14021649.213872902,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23248:119e69eda1d7c4c7,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-372910281.1574248,-372910281.1574248,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23254:13ac69a96a4427e4,spring_statement_2025__dwp_spending_invest_to_deliver_welfare_reform_e0663165,DWP Spending: Invest to deliver welfare reform,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,-11766236.910404675,-11766236.910404675,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23231:25be8797ac05e053,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23237:232b56b369b99648,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23232:4ceb8c7cb7eb05cf,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23238:c4151c69b566670e,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23233:3ee8521b82a9fb2c,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-192720000.0,-192720000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23239:1fc49c77f575cccb,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-7386000.0,-7386000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23234:363e958382efc21d,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-286027000.0,-286027000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23240:607eb4128c43216c,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-14231000.0,-14231000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23235:a54a8652a80ebdaf,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-376393000.0,-376393000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23241:f5e7b30956bef9be,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,-24058000.0,-24058000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23236:699812bf865b5dfc,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-941486000.0,-941486000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23242:da4c8babb9335b6f,spring_statement_2025__employment_support_invest_in_employment_health_and_skills_support_from_2026_27_322b6804,"Employment Support: Invest in employment, health, and skills support from 2026-27",out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,-58931000.0,-58931000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12030:0d1ce7644507cf08,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2024-25,2024,Betting,Tax Measures (Policy measures database),2024-25,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12024:49bf7ff3d1a46062,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2024-25,2024,Statutory gaming levy,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12031:2d2ca0747a736c65,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2025-26,2025,Betting,Tax Measures (Policy measures database),2025-26,-10000000.0,-10000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12025:b3ab26c5bf60bead,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2025-26,2025,Statutory gaming levy,Tax Measures (Policy measures database),2025-26,113000000.0,113000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12032:54fe6adf392839fe,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2026-27,2026,Betting,Tax Measures (Policy measures database),2026-27,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12026:a548a0b5387d21b5,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2026-27,2026,Statutory gaming levy,Tax Measures (Policy measures database),2026-27,116000000.0,116000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12033:c495755daea861b3,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2027-28,2027,Betting,Tax Measures (Policy measures database),2027-28,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12027:785ec1f074105482,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2027-28,2027,Statutory gaming levy,Tax Measures (Policy measures database),2027-28,119000000.0,119000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12034:96e3d5573db55e54,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2028-29,2028,Betting,Tax Measures (Policy measures database),2028-29,-11000000.0,-11000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12028:b1315b15a30411b8,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2028-29,2028,Statutory gaming levy,Tax Measures (Policy measures database),2028-29,123000000.0,123000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12035:7e9a6ba7a4796451,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,out_of_household_scope,,indirect_tax,2029-30,2029,Betting,Tax Measures (Policy measures database),2029-30,-12000000.0,-12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12029:93dad28ee0723636,spring_statement_2025__gambling_new_statutory_levy_on_operators_from_april_2025_316458d7,Gambling: New statutory levy on operators from April 2025,not_expressible,construction_pending,indirect_tax,2029-30,2029,Statutory gaming levy,Tax Measures (Policy measures database),2029-30,126000000.0,126000000.0,,,,not_available,not_computed,"This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.","Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23423:17da0b6cded77a2d,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23424:cbce21172385de62,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-113000000.0,-113000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23425:000448e247bfabe4,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-116000000.0,-116000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23426:7717a32a50b4a922,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-119000000.0,-119000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23427:8d410fab143613bb,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-123000000.0,-123000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23428:e125e11791fea5d7,spring_statement_2025__gambling_use_new_levy_revenue_to_fund_research_prevention_and_treatment_of_gambling_related_harm_bfa676a2,"Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm",out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-126000000.0,-126000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12066:5fdb744fcf6c0629,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23447:b90293a08ea0a20a,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12067:9d4319682803843d,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,3709173.673301566,3709173.673301566,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23448:dd71cfa6a3fbc692,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-4945564.897735421,-4945564.897735421,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12068:4cb955d678898039,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,9440923.96665002,9440923.96665002,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23449:1e9061dfbc1e934a,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-12587898.622200027,-12587898.622200027,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12069:a48b8a5a7fdfbca1,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,14701907.416517878,14701907.416517878,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23450:812c843fd4c2c96c,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-19602543.22202384,-19602543.22202384,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12070:5ba12e7d06d1ece8,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,20301552.905610997,20301552.905610997,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23451:25022c24db52eeb4,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-27068737.20748133,-27068737.20748133,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12071:50ac0d99635b1a94,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,26355103.42737756,26355103.42737756,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23452:c55dbb613e6d33df,spring_statement_2025__high_income_child_benefit_charge_hicbc_allow_employed_individuals_to_pay_their_hicbc_liability_through_paye_wi_60ee7ab1,High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-35140137.90317009,-35140137.90317009,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23255:338fb5fd95a7b581,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23256:d7e3349409b4c5f6,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-21000000.0,-21000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23257:f532de5499755818,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-36100000.0,-36100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23258:73f4afb2d7838fb5,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-53900000.0,-53900000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23259:d833bb3185249979,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,-73100000.0,-73100000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23260:9a59ac47e8ac7641,spring_statement_2025__hmrc_spending_invest_to_close_the_tax_gap_d1c9ee02,HMRC Spending: Invest to close the tax gap,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,-117500000.0,-117500000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11994:85d74b16f1021f34,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2024-25,2024,Penalties,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11995:6f6b55698ef3cb13,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2025-26,2025,Penalties,Tax Measures (Policy measures database),2025-26,4658278.482051262,4658278.482051262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11996:ab4e94369a75c57a,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2026-27,2026,Penalties,Tax Measures (Policy measures database),2026-27,52371456.92045104,52371456.92045104,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11997:e743031d52df089d,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2027-28,2027,Penalties,Tax Measures (Policy measures database),2027-28,87361342.97083132,87361342.97083132,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11998:ee434ea8a4e43cc9,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2028-29,2028,Penalties,Tax Measures (Policy measures database),2028-29,105077991.17393702,105077991.17393702,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11999:bd12b91d20e73718,spring_statement_2025__late_payment_penalties_increase_late_payment_penalties_for_vat_taxpayers_and_income_tax_self_assessment_taxpay_941acf03,Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025,out_of_household_scope,,scope,2029-30,2029,Penalties,Tax Measures (Policy measures database),2029-30,122880015.83230796,122880015.83230796,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12012:84c9985a35a98e63,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12006:c232a01a0b463822,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12000:bcacee107033b08a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2024-25,2024,NICs,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23411:9bbc103ec9915bb2,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23417:dde15390dcdc5cfc,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12013:16a95d218a4fa818,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12007:030e8c9cf58ff282,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12001:31430733a813cdf9,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2025-26,2025,NICs,Tax Measures (Policy measures database),2025-26,188813.01298351248,188813.01298351248,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23412:9e0d6e3a0ec7f55e,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23418:2d5e533a89123696,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12014:7602226efb613203,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,1206512.8884978173,1206512.8884978173,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12008:10b80d1f5434cf1a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,212934.9438778808,212934.9438778808,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12002:8c8b6f277ece2701,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2026-27,2026,NICs,Tax Measures (Policy measures database),2026-27,-1379471.2826536677,-1379471.2826536677,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23413:034742b0800212be,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,87220.22506080447,87220.22506080447,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23419:a9998967b503d791,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,14326.783384274187,14326.783384274187,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12015:fee0aa0f68a78e26,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,-9182570.479346663,-9182570.479346663,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12009:a00a30242818359a,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,-1681613.831305811,-1681613.831305811,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12003:2e7ffecc51bd018e,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2027-28,2027,NICs,Tax Measures (Policy measures database),2027-28,782799.0684707764,782799.0684707764,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23414:2c08d49c76cdd0fe,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-665503.4122604966,-665503.4122604966,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23420:8359bc043d08e159,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,-108765.50930068982,-108765.50930068982,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12016:e7de07e956b6d800,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,8862783.773207847,8862783.773207847,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12010:769bb04ff106d44c,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,1685628.6657583646,1685628.6657583646,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12004:eac88af234cc2860,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2028-29,2028,NICs,Tax Measures (Policy measures database),2028-29,11156973.91963045,11156973.91963045,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23415:dc4a2b1cff43d2ff,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,644015.746484322,644015.746484322,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23421:7f4fb6b3b1a49717,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,105480.01544858476,105480.01544858476,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12017:5710df4e5518a743,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,81663950.88959381,81663950.88959381,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12011:6c73a76f8d24f7de,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,15914382.851528684,15914382.851528684,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12005:e421839de4d3de10,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",not_expressible,model_or_data_gap,administration,2029-30,2029,NICs,Tax Measures (Policy measures database),2029-30,16014418.229790663,16014418.229790663,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23416:b252f80219b9fd23,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,5949722.7676301235,5949722.7676301235,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23422:cacaf00f2f6b1799,spring_statement_2025__making_tax_digital_for_income_tax_self_assessment_expand_rollout_to_those_with_incomes_over_20_000_from_6_apri_80300fef,"Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes",out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,976388.7477818308,976388.7477818308,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23483:ec82672df5eb6379,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23489:e8c87efc8ae2dd13,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23477:951586be3bcb2cd8,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23484:008dcb33d9443a4f,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,12393129.41174738,12393129.41174738,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23490:bb0dc9ce989b66a2,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,3514070.6353100496,3514070.6353100496,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23478:dd96dbc00d371f33,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,-6070000.0,-6070000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23485:f37d651ea069648f,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23491:4057ff5191eec8e2,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23479:f8cc3c081a385e82,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23486:c82881ae026b9a67,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23492:1bd5e1434db404b4,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23480:af8456563015550b,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23487:45d321db2584f9d3,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23493:49c34cb5775e7883,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23481:0d218458b6f4bd26,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23488:1ece1a63956c9d7a,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23494:edd72c4f66c02a27,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23482:2eb10e356a49fb8c,spring_statement_2025__obr_allowance_for_shortfall_and_welsh_government_consequentials_b2126c48,OBR Allowance for shortfall and Welsh Government consequentials,out_of_household_scope,,scope,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23435:acdb11779799a6a5,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23441:a93bfc21ee2313cf,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23436:d4aecb26d293f0fa,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23442:dc8763a9ab2edc91,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,-32200000.000000004,-32200000.000000004,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23437:441f73c76a2ec0be,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23443:5ac17ed34df07ce5,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-32900000.0,-32900000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23438:e2ea51e2adf9255a,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23444:a203056204eced7b,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-33700000.0,-33700000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23439:1c6a5215cde2b306,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23445:7557ca7951a8dd17,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-34600000.0,-34600000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23440:12213dabacf6410d,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,out_of_household_scope,,tax_benefit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23446:2362365455029422,spring_statement_2025__parental_leave_increase_the_small_employer_compensation_rate_to_8_5_from_april_2025_following_national_insuran_051943ec,Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024,not_expressible,construction_pending,tax_benefit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-35500000.0,-35500000.0,,,,not_available,not_computed,"The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.","Authored against policyengine-uk 2.89.2: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23279:ecd36d04d1f05a79,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23285:5aa1575178cadf64,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23273:2cff28b5c2a5a4db,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23280:e600f52a986a7bb5,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23286:874ae54ad0ef5e54,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23274:984c1c2397fa73fa,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23281:a45c8a1426929753,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23287:e9dfa8e4377b778a,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,1000000.0,1000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23275:4427a797b361bed0,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,7268000.0,7268000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23282:40af14ac9cbbc5c0,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23288:745a90bc4828cf4b,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,9000000.0,9000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23276:c52dc8d6d1bc598b,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,78847500.0,78847500.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23283:b74e4f5e2d666f3f,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23289:6897c2ed45d8af0a,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,15000000.0,15000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23277:076e6fbaca35f502,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,139025000.0,139025000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23284:8584d5eb7a9fefbc,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23290:a1d5cfbdd2ee8f22,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,20000000.0,20000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23278:8eb0235e7a0f4bfb,spring_statement_2025__personal_independence_payment_increase_capacity_for_processing_award_reviews_from_april_2026_e69901d5,Personal Independence Payment: Increase capacity for processing award reviews from April 2026,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,181499000.0,181499000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23267:68ffb1156fa13bba,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23261:19414615f80d48ec,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23268:b18be0e0c65aebde,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23262:8435956151291c2e,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23269:8bfeac8aabda8cc7,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,21132505.42962237,21132505.42962237,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23263:ba6f5454d8642f9d,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,186737938.93189237,186737938.93189237,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23270:0bf3b319912816a2,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,177411464.52775627,177411464.52775627,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23264:508d4f847a366a12,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1576863284.0616798,1576863284.0616798,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23271:9eb86a19fab186b7,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,339745548.59293616,339745548.59293616,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23265:0c422a8a79db9dab,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,3024033975.8778634,3024033975.8778634,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23272:fa4c790953fdd050,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,455484629.7666315,455484629.7666315,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23266:d9b993e56ab4d926,spring_statement_2025__personal_independence_payment_pip_change_the_pip_assessment_so_claimants_must_score_four_points_in_any_one_act_0977d95d,Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,4061411235.097182,4061411235.097182,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12060:3190c5b6527ae90f,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12061:f36bb807d97c6378,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-23979967.315934528,-23979967.315934528,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12062:b16372d5df21a620,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-27343973.274977777,-27343973.274977777,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12063:1153df7ce6fcb9f2,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-8903139.667657323,-8903139.667657323,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12064:ad3488abacabb061,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12065:aa587523c0b97c19,spring_statement_2025__reducing_trade_barriers_approve_uk_business_applications_for_removal_of_tariff_duty_on_89_products_for_2_years_51392abe,Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12054:e1bcdad595363243,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2024-25,2024,Customs duty,Tax Measures (Policy measures database),2024-25,-5853565.970661875,-5853565.970661875,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12055:34f85cf90eeeb80c,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2025-26,2025,Customs duty,Tax Measures (Policy measures database),2025-26,-29726556.809581477,-29726556.809581477,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12056:abf3a23a698bcd1a,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2026-27,2026,Customs duty,Tax Measures (Policy measures database),2026-27,-31851256.473897085,-31851256.473897085,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12057:5cd90a27509b3c26,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2027-28,2027,Customs duty,Tax Measures (Policy measures database),2027-28,-32244764.267580345,-32244764.267580345,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12058:cf8ed6fef8aae309,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2028-29,2028,Customs duty,Tax Measures (Policy measures database),2028-29,-33940587.18779158,-33940587.18779158,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12059:63f79b3c4cd1612a,spring_statement_2025__reducing_trade_barriers_comprehensive_and_progressive_agreement_for_trans_pacific_partnership_cptpp_tariff_lib_ce3c42b4,Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation,out_of_household_scope,,scope,2029-30,2029,Customs duty,Tax Measures (Policy measures database),2029-30,-35849326.30077899,-35849326.30077899,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23465:9bfb96556877fe15,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,PSGI in CDEL,Spending Measures (Policy measures database),2024-25,-438589999.99999803,-438589999.99999803,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23471:151ffcc6cca8dba2,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (capital),Spending Measures (Policy measures database),2024-25,50606340.10411286,50606340.10411286,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23466:7d37a14999b124ea,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,PSGI in CDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23472:3719a6d45689b0ec,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (capital),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23467:f2277eb1ccb0721f,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,PSGI in CDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23473:a3097c64a40f5b9e,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (capital),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23468:4cfa40779e55d6bc,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,PSGI in CDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23474:dffeffc102fa9173,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (capital),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23469:f139d174c8211c5a,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,PSGI in CDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23475:06fb94db9df4658e,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (capital),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23470:473f04cbf222f013,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,PSGI in CDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23476:05e760d0a5252238,spring_statement_2025__supplementary_estimates_cdel_supplementary_estimates_plans_for_2024_25_76f913b1,Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (capital),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23453:748914c3f11d4417,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,852396309.3115507,852396309.3115507,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23459:fc81551e55dc65b9,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,-111134305.19289978,-111134305.19289978,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23454:0cab305a1eccbb71,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23460:ca0bdacb9fa49ec0,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23455:98b1e22b6925eaaf,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23461:37d1847fde451913,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23456:797d54e44c4c9b47,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23462:72a65e602d5be205,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23457:0de9b2211e42a4bb,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23463:89f1d7abc799e323,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23458:6706cfa4aaa21093,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23464:3a8f8f860f349817,spring_statement_2025__supplementary_estimates_rdel_supplementary_estimates_plans_for_2024_25_82859e2b,Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25,out_of_household_scope,,scope,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Business, departmental, local-authority, financing or block-grant accounts; no household tax/benefit counterpart for these source heads.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12048:3901516f0d7f13e4,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2024-25,2024,Council Tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23429:22a389e5c76144a3,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2024-25,2024,Locally-financed current expenditure,Spending Measures (Policy measures database),2024-25,-1216000000.0,-1216000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12049:06da81247c6e3f40,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2025-26,2025,Council Tax,Tax Measures (Policy measures database),2025-26,212000000.0,212000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23430:186e02dc54e25db1,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2025-26,2025,Locally-financed current expenditure,Spending Measures (Policy measures database),2025-26,-1125000000.0,-1125000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12050:d28c2bd3b1f7276f,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2026-27,2026,Council Tax,Tax Measures (Policy measures database),2026-27,221000000.0,221000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23431:963e9636006ccec1,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2026-27,2026,Locally-financed current expenditure,Spending Measures (Policy measures database),2026-27,199000000.0,199000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12051:9ecab1bb313ce7d2,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2027-28,2027,Council Tax,Tax Measures (Policy measures database),2027-28,231000000.0,231000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23432:987b623584c3b4bb,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2027-28,2027,Locally-financed current expenditure,Spending Measures (Policy measures database),2027-28,189000000.0,189000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12052:752bc57d5a3a46df,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2028-29,2028,Council Tax,Tax Measures (Policy measures database),2028-29,241000000.0,241000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23433:2c751248e398d4f7,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2028-29,2028,Locally-financed current expenditure,Spending Measures (Policy measures database),2028-29,-69000000.0,-69000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12053:cf58b9f8ea34370d,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",not_expressible,construction_pending,other,2029-30,2029,Council Tax,Tax Measures (Policy measures database),2029-30,252000000.0,252000000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23434:6664a4ff8899ae14,spring_statement_2025__support_for_local_government_net_impact_of_pre_announced_support_for_local_government_via_capitalisation_direc_9774137f,"Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities",out_of_household_scope,,other,2029-30,2029,Locally-financed current expenditure,Spending Measures (Policy measures database),2029-30,-198000000.0,-198000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11964:1cb4f48dd454c888,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Alcohol duty,Tax Measures (Policy measures database),2024-25,228.21810307104172,228.21810307104172,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11988:30965f6d7d7fcb44,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11982:7833d40a16589853,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23399:2c2ee2a41d5f1464,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11970:5e20baedfd441f27,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,Tobacco duty,Tax Measures (Policy measures database),2024-25,776.7002370190098,776.7002370190098,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11976:c39dfe0ace2fc689,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,23006.562616331874,23006.562616331874,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23405:8f380d1447e74d9b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11965:aecb5c73f81493e1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Alcohol duty,Tax Measures (Policy measures database),2025-26,14582.628708970855,14582.628708970855,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11989:09ebf475187d38d3,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,100386.84793250207,100386.84793250207,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11983:e91c9b21c7b4457b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,9842.760907819371,9842.760907819371,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23400:23115bca15828828,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,7194.417508663942,7194.417508663942,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11971:711f29aed3d86078,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,Tobacco duty,Tax Measures (Policy measures database),2025-26,46161.614283236784,46161.614283236784,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11977:4eceb5ff26d7a86f,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,1298446.5122595404,1298446.5122595404,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23406:d733052644c2937e,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,1182.095814967512,1182.095814967512,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11966:088873d17cb255af,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Alcohol duty,Tax Measures (Policy measures database),2026-27,156853.2753183124,156853.2753183124,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11990:75d2c3cb7d62b8c8,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,3670391.4783059936,3670391.4783059936,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11984:f37a05205e5a11fb,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,371372.93121850566,371372.93121850566,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23401:4f01945ea74fecbe,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,263694.9717369825,263694.9717369825,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11972:433d2c06011ec354,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,Tobacco duty,Tax Measures (Policy measures database),2026-27,406680.84292585554,406680.84292585554,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11978:0e389cd059a2cf23,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,9520058.344593657,9520058.344593657,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23407:71a1a3ff47394c02,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,42998.585667091815,42998.585667091815,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11967:bb6413fb6598a152,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Alcohol duty,Tax Measures (Policy measures database),2027-28,512770.1196193859,512770.1196193859,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11991:6ce3755e52be140a,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,14577292.336172285,14577292.336172285,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11985:51b9866c47d1017d,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,1531700.2000623448,1531700.2000623448,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23402:0cde5332733821ac,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,1049899.9397333544,1049899.9397333544,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11973:0c1fec73d0f36ef0,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,Tobacco duty,Tax Measures (Policy measures database),2027-28,1279534.1684727513,1279534.1684727513,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11979:c656ad837e381e53,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,28650112.049339354,28650112.049339354,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23408:bb7859707ed230a2,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,169747.82981249795,169747.82981249795,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11968:61933ab2b6063dce,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Alcohol duty,Tax Measures (Policy measures database),2028-29,885719.4389914483,885719.4389914483,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11992:417c862e25f487e1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,25625943.795741085,25625943.795741085,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11986:991f8ebf179f36d3,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,2814094.5270135975,2814094.5270135975,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23403:32a5752803fc9cbd,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,1850539.1534400363,1850539.1534400363,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11974:97e32e81de5a19fc,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,Tobacco duty,Tax Measures (Policy measures database),2028-29,2175755.7897297116,2175755.7897297116,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11980:e13102fe9c0b9263,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,47784908.89825028,47784908.89825028,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23409:7e7b6814b3aa90f0,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,297896.76036385214,297896.76036385214,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11969:6a21cd0caade3e8b,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Alcohol duty,Tax Measures (Policy measures database),2029-30,970165.6510203748,970165.6510203748,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11993:d07619e4780dfca1,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,32276313.858211145,32276313.858211145,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11987:feb9884e14a07541,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,3656280.338941046,3656280.338941046,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23404:4c46196bfd244349,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,2336892.615168044,2336892.615168044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11975:34671b31ed1c2ae5,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,Tobacco duty,Tax Measures (Policy measures database),2029-30,2539721.8237871914,2539721.8237871914,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11981:edcfb5e323918d1c,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,53872887.17124346,53872887.17124346,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23410:c153d001dde16d2f,spring_statement_2025__tax_collection_invest_in_500_additional_hmrc_compliance_staff_to_increase_collection_of_tax_due_9e92576e,Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,374328.03712013125,374328.03712013125,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11940:1d9df66686008346,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,22634329.21947202,22634329.21947202,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11958:b45e7dff4c5d0b88,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11952:89a875b575145925,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23387:7a4320738a0bfea6,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11946:c9b63b25c37f69a7,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23393:a495ca70575bd25f,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11941:d978b86ea7c8d1d2,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,85632205.72993866,85632205.72993866,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11959:b61cd0ff68a90bfd,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,9920265.902698534,9920265.902698534,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11953:b7786fcea91eddbd,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,74338.73648040465,74338.73648040465,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23388:47b1ad690b06983b,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,705986.3236056224,705986.3236056224,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11947:afcae830bf97ee1e,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,25184275.40671387,25184275.40671387,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23394:e4ea442bf40ad283,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,170989.11531895102,170989.11531895102,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11942:410577e4a43678bc,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,86646926.77586058,86646926.77586058,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11960:b38299c696ddf74d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,164402838.53175586,164402838.53175586,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11954:451f73c1ee6194d0,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,13880271.423403712,13880271.423403712,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23389:c8c552a644069d26,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,11796502.89298047,11796502.89298047,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11948:c5e373b63dd005f1,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,145683638.80990803,145683638.80990803,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23395:65a3ba15e2d5c0e3,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,2085835.2104431454,2085835.2104431454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11943:e9024bb14d45263c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,78223169.58598904,78223169.58598904,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11961:4ca994b8126c6e33,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,159940926.41490817,159940926.41490817,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11955:1585c76bdb91053e,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,13956589.89814233,13956589.89814233,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23390:30bf77f8029a0351,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,11504497.228025503,11504497.228025503,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11949:1562cc3c47a77b3d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,143628829.42986944,143628829.42986944,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23396:4a78ca8faa09224d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,2021321.9465861344,2021321.9465861344,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11944:fc3f1e0619fa0616,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,32260475.854131714,32260475.854131714,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11962:140967c5fb72adbb,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,163922011.37792274,163922011.37792274,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11956:1642958e646fc35c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,15396060.54670306,15396060.54670306,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23391:e003da0a4aec5fe6,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,11824170.18198184,11824170.18198184,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11950:9a555230701a9b43,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,137559415.93923897,137559415.93923897,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23397:f7814ede14c7403c,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,2046695.0101575293,2046695.0101575293,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11945:21f2bf73a1f08ca4,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,717191.5674982828,717191.5674982828,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11963:9379ca19c8a819cf,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,74061402.42251453,74061402.42251453,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11957:685bcd1b71bdc9ed,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,7354012.900196414,7354012.900196414,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23392:6319ca6b984a0d77,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,5357063.825170516,5357063.825170516,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11951:92c897bb4759f7f3,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,58500357.79074169,58500357.79074169,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23398:d3019a648229873d,spring_statement_2025__tax_debt_collection_invest_in_600_additional_hmrc_debt_management_staff_to_increase_collection_of_overdue_tax__a02c031a,Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,914212.2608929725,914212.2608929725,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11916:415b67d06f0a1652,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Corporation tax (onshore),Tax Measures (Policy measures database),2024-25,41277549.826734886,41277549.826734886,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11934:194468df106b2a5a,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,Income tax,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11928:6b22fb9ba8ea8852,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23375:c10e37ecd2e70ae9,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11922:17b4ef9960483fff,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2024-25,2024,VAT,Tax Measures (Policy measures database),2024-25,3312316.3734383285,3312316.3734383285,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23381:e8645ca4dc075b30,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2024-25,2024,Welsh BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11917:b8ac5bd2413d0bda,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Corporation tax (onshore),Tax Measures (Policy measures database),2025-26,44409138.41949146,44409138.41949146,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11935:210db6187e2cc780,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,Income tax,Tax Measures (Policy measures database),2025-26,77497498.00594468,77497498.00594468,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11929:6b2c5dacc8944173,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,8140472.738474264,8140472.738474264,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23376:99755c5efafe9e7a,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,5557005.696789324,5557005.696789324,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11923:bae797f4a39d90fc,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2025-26,2025,VAT,Tax Measures (Policy measures database),2025-26,19683720.691713087,19683720.691713087,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23382:8e908c44f4d0e8dd,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2025-26,2025,Welsh BGA (current),Spending Measures (Policy measures database),2025-26,879880.4766670454,879880.4766670454,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11918:3e12923e3813c352,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Corporation tax (onshore),Tax Measures (Policy measures database),2026-27,34546725.31695756,34546725.31695756,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11936:7a9d15555e5e6672,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,Income tax,Tax Measures (Policy measures database),2026-27,86760425.97827682,86760425.97827682,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11930:362d9681e362c064,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,9833993.707135702,9833993.707135702,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23377:a2f82a5d7e864e50,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,6238883.171613863,6238883.171613863,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11924:ff549bc0ba15bd17,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2026-27,2026,VAT,Tax Measures (Policy measures database),2026-27,20954403.59224608,20954403.59224608,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23383:317f114a580fe863,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2026-27,2026,Welsh BGA (current),Spending Measures (Policy measures database),2026-27,955132.1564312011,955132.1564312011,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11919:8cabcaa1c8a9ce36,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Corporation tax (onshore),Tax Measures (Policy measures database),2027-28,66179742.5818975,66179742.5818975,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11937:4572dfd8e2e75772,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,Income tax,Tax Measures (Policy measures database),2027-28,77120289.19606617,77120289.19606617,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11931:86d5c8cc94bed95e,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,8739208.061834473,8739208.061834473,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23378:52e5478a1a36742d,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,5557763.134143816,5557763.134143816,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11925:df8a52362ada4a38,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2027-28,2027,VAT,Tax Measures (Policy measures database),2027-28,16854116.116000213,16854116.116000213,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23384:b81cea3bb614f797,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2027-28,2027,Welsh BGA (current),Spending Measures (Policy measures database),2027-28,862587.2086586722,862587.2086586722,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11920:9282ec293914f5f1,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Corporation tax (onshore),Tax Measures (Policy measures database),2028-29,142052596.59596997,142052596.59596997,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11938:7282e1667c2006ec,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,Income tax,Tax Measures (Policy measures database),2028-29,65622645.92404779,65622645.92404779,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11932:3920fc732d57b82b,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,7757278.701620729,7757278.701620729,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23379:134275828fc66267,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,4741635.694849056,4741635.694849056,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11926:484d267fac33fdde,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2028-29,2028,VAT,Tax Measures (Policy measures database),2028-29,26679891.80869142,26679891.80869142,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23385:3e2dc40b3b49b530,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2028-29,2028,Welsh BGA (current),Spending Measures (Policy measures database),2028-29,732999.4256436002,732999.4256436002,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11921:5526e7b5d1d8bac7,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Corporation tax (onshore),Tax Measures (Policy measures database),2029-30,60126750.70191637,60126750.70191637,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11939:0a0a8f7b26e968b3,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,Income tax,Tax Measures (Policy measures database),2029-30,359190259.8525032,359190259.8525032,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11933:11c75f73c89fc705,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,43203340.241321936,43203340.241321936,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23380:b14d2c818bc282f1,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,26018928.27188262,26018928.27188262,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:11927:4f41b02303db3c64,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,not_expressible,model_or_data_gap,administration,2029-30,2029,VAT,Tax Measures (Policy measures database),2029-30,75588388.27728608,75588388.27728608,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23386:75a93e4ba0a19cb2,spring_statement_2025__tax_debt_collection_invest_in_additional_hmrc_debt_management_capacity_to_increase_collection_of_overdue_tax_d_91bab3aa,Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt,out_of_household_scope,,administration,2029-30,2029,Welsh BGA (current),Spending Measures (Policy measures database),2029-30,4031569.4870785894,4031569.4870785894,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23219:195db43f3a92eca3,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2024-25,2024,PSCE in RDEL,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23225:a73a740e8b3fee52,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2024-25,2024,Scottish AME (current) ,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23220:892873b5361da447,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2025-26,2025,PSCE in RDEL,Spending Measures (Policy measures database),2025-26,-250000000.0,-250000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23226:f08af662c9349709,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2025-26,2025,Scottish AME (current) ,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23221:bf8837cd766d4dc0,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2026-27,2026,PSCE in RDEL,Spending Measures (Policy measures database),2026-27,-1834366865.6821136,-1834366865.6821136,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23227:865b1561a15b385f,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2026-27,2026,Scottish AME (current) ,Spending Measures (Policy measures database),2026-27,-165633134.31787208,-165633134.31787208,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23222:af7c5747dea212e7,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2027-28,2027,PSCE in RDEL,Spending Measures (Policy measures database),2027-28,-917183432.8410568,-917183432.8410568,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23228:ff6792d01d6ecbfe,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2027-28,2027,Scottish AME (current) ,Spending Measures (Policy measures database),2027-28,-82816567.15893604,-82816567.15893604,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23223:e3a5c7aa0e1c714b,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2028-29,2028,PSCE in RDEL,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23229:a65a5a00ef8baa06,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2028-29,2028,Scottish AME (current) ,Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23224:bd632aaa0daebe92,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2029-30,2029,PSCE in RDEL,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23230:9da591c4bba97576,spring_statement_2025__transformation_fund_improve_efficiency_and_productivity_of_public_services_c78d31fc,Transformation Fund: Improve efficiency and productivity of public services,out_of_household_scope,,scope,2029-30,2029,Scottish AME (current) ,Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""PSGI in CDEL and Scottish AME capital/current are public-budget and devolved-government accounts, not household cash entitlements or liabilities. Scope lookup ignores outer label padding while retaining the original PMD label.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23321:a8fcc648d1c77779,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23315:dad0cc239a4e63b0,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2024.json,572a8e72d645fed12941279c1b0bcd64f51cd3ee790dc331bcd1e49c72094476,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23322:e7a91df8ca137075,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23316:f668186ed5d65ba8,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,0.0,0.0,,both_zero,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2025.json,6bf06e3bf54e3f3cb9181fb51073be2d7983b1885ebf7415d2857319302392cf,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23323:4c879dd87db87b3f,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,-10977936.5847094,-10977936.5847094,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23317:1b983354102bb14d,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,760288239.1244123,760288239.1244123,746092894.5013733,-14195344.623039007,0.9813289961720477,same_sign_ratio_0.8_to_1.25,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json,eff89f114af9f47182ad84cdf181c70fcf87d6a87698f517838587b609899a38,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-14195344.623039007,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23324:9399b2f27fbfd06e,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,-22250267.5487044,-22250267.5487044,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23318:dcc529f309fec572,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,1555705616.0371184,1555705616.0371184,904934285.6603851,-650771330.3767333,0.5816873554558113,same_sign_ratio_0.5_to_0.8,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json,98466d318bc36e2421513ef40d8e6ed8660157dcc5a591dd2bcbb89695966d45,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-650771330.3767333,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23325:2a220260e99cd7fb,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,-33928763.4409638,-33928763.4409638,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23319:c6ce8500db20415e,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,2328372386.4247274,2328372386.4247274,1088202894.648346,-1240169491.7763815,0.4673663461192769,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json,dae95adc455d510b36f370ba975bb270a9df2e007055474f92b71c0d0a6a61a2,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1240169491.7763815,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23326:9e0a9cbad29c3f53,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",out_of_household_scope,,universal_credit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,-46010603.7804599,-46010603.7804599,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23320:4c41d84635ed82ad,spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut,"Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30",partial,,universal_credit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,3053484644.7733545,3053484644.7733545,1354939952.7061157,-1698544692.0672388,0.4437356366030412,same_sign_ratio_below_0.5,constructed,"The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.","Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts."",""The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world."",""Later legislated protections and rate paths differ from the original March2025 announcement.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json,ff4945b640a41436c0dcf1230d5bd33f0846d7496753eb2014c7bf01e0537995,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-1698544692.0672388,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage",{} +spring_statement_2025,obr_pmd_nov2025:23339:4a2ccb6ceb96c0f8,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23333:02e7e4599be46f65,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,0.0,0.0,,both_zero,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2024.json,895745023fc8282aa6575a0c00d70a363c654b28a0e34ea726b1595d2c1cb093,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23327:cea66d5bbe8519b9,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23340:de16c4a04ba87613,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23334:4a49d693d727a3b2,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,0.0,0.0,,both_zero,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2025.json,6e20dcd50ab21dd68a7c4ecdf8f5065c02541114da9c3690694dd0a2e30b431f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",0.0,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23328:9e2ff9fa4bd2cc0b,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23341:8eed9bf63783ccbd,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23335:7e9f9d66b5194ff6,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-667364500.0,-667364500.0,-720866902.0556335,-53502402.055633545,1.0801696854651897,same_sign_ratio_0.8_to_1.25,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json,30fe29e14a777d3d05d18f3c9ca45ff271e251e0f248bf12a47ec714f839128f,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",-53502402.055633545,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23329:e052a44f1c2e1bfc,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-146000000.0,-146000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""review_diagnosis"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23342:0fd5ad27ca12101a,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23336:5d8fea1a1f3c86d6,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-938051000.0,-938051000.0,-731517140.219986,206533859.78001404,0.7798266194695022,same_sign_ratio_0.5_to_0.8,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json,42f38d30547ff4635fcd27370d6102e1a89f680e42af906874960c7214de3925,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",206533859.78001404,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23330:9881d3a86b7a4bbc,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-205000000.0,-205000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23343:1625c8ea224af25e,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23337:31f0f1693e3bba3c,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1224374000.0,-1224374000.0,-746096328.3534393,478277671.64656067,0.6093696275430868,same_sign_ratio_0.5_to_0.8,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json,f40cbf9e4567cd848fe323160f051bd6a26d597fcd8d7c4992a659aa4365e466,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",478277671.64656067,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23331:f2f010bd76ffdb79,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-268000000.0,-268000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23344:786ad47c268163cb,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",out_of_household_scope,,universal_credit,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23338:27e34c93a163b4f0,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-1546070500.0,-1546070500.0,-753269976.5685883,792800523.4314117,0.48721580068217346,same_sign_ratio_below_0.5,constructed,Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]","[""universal_credit""]",results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2029.json,474ab290f7699bf64c0a241349018b0324cd9ec09efe1de59ee6ed963894ec5b,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",partial,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",792800523.4314117,residual_plus_unsized,,"unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage","{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:23332:5c8171523fd97b4c,spring_statement_2025__uc_standard_allowance_above_inflation,"Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30",partial,,universal_credit,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,-338000000.0,-338000000.0,,,,not_available,not_computed,source head 'Welfare outside cap' has 0 registered mappings,"Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed."",""OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping."",""policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""construction_scope"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,"{""prior_diagnoses"":[{""cause_class"":""PE model issue; index and baseline vintage; head scope"",""class"":""pe_gap"",""engine_files"":[""variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py"",""parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml""],""engine_version"":""2.89.2"",""established_on"":[""2.89.2""],""evidence"":""The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239."",""issues"":[""policyengine-uk#2239""],""national_effect"":""unsized"",""status"":""not_reverified""}]}" +spring_statement_2025,obr_pmd_nov2025:12042:530a3c9bee7f5749,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2024-25,2024,Gross operating surplus,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12036:9975872a1aa6fbea,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2024-25,2024,Interest and dividend receipts,Tax Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12043:b138ae0b685a47cb,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2025-26,2025,Gross operating surplus,Tax Measures (Policy measures database),2025-26,14380000.0,14380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12037:1991f0b6dc496b7a,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2025-26,2025,Interest and dividend receipts,Tax Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12044:c32eb722501f090d,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2026-27,2026,Gross operating surplus,Tax Measures (Policy measures database),2026-27,87380000.0,87380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12038:87c882a28f93f198,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2026-27,2026,Interest and dividend receipts,Tax Measures (Policy measures database),2026-27,12000000.0,12000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12045:c31d8390c068339e,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2027-28,2027,Gross operating surplus,Tax Measures (Policy measures database),2027-28,89380000.0,89380000.0,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12039:5dcae7e2468fa0a0,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2027-28,2027,Interest and dividend receipts,Tax Measures (Policy measures database),2027-28,39000000.0,39000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12046:023474e891095ac2,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2028-29,2028,Gross operating surplus,Tax Measures (Policy measures database),2028-29,25380000.000000004,25380000.000000004,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12040:03a48cb9299861c6,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2028-29,2028,Interest and dividend receipts,Tax Measures (Policy measures database),2028-29,72000000.0,72000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12047:fa0735f7ee9ea5bb,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),not_expressible,construction_pending,other,2029-30,2029,Gross operating surplus,Tax Measures (Policy measures database),2029-30,22380000.000000004,22380000.000000004,,,,not_available,not_computed,"The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.","Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:12041:c9f6e4a39c0fb6e5,spring_statement_2025__uk_export_finance_fees_income_from_increasing_lending_capacity_and_providing_guarantees_for_defence_exports_on_5cdc5d1d,UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing),out_of_household_scope,,other,2029-30,2029,Interest and dividend receipts,Tax Measures (Policy measures database),2029-30,93000000.0,93000000.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23351:685deba840004a71,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23345:2c3de859d31b8035,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23352:e224e074af6a233e,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23346:a4eb42c491401881,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,14497000.0,14497000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23353:fed38696481320b8,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23347:2540569dddbe8124,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,119082500.0,119082500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23354:c1ff5dffb56775d0,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23348:e0b30a9ed834ee5c,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,209171000.0,209171000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23355:186809f207e8a875,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23349:6b3180a9ff64e332,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,213313000.0,213313000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23356:a5ecdcd5075ba362,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23350:65aa37e32d569074,spring_statement_2025__welfare_fraud_and_error_increase_preventative_checks_in_universal_credit_from_2025_26_4f92037a,Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,200887000.0,200887000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23369:528912cdf02a0af5,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23363:cdbc388ba52d3bc4,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23357:9af39fca6ffc3706,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2024-25,2024,Welfare outside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23370:6e3effb20a6c8080,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23364:4f9a425733652112,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,94381999.99999999,94381999.99999999,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23358:c86fbc35bcaf96c5,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2025-26,2025,Welfare outside cap,Spending Measures (Policy measures database),2025-26,1000000.0,1000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23371:a1d0027832d66b5d,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23365:fad190fc6955488a,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,60807000.0,60807000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23359:aa3cae7246d85838,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2026-27,2026,Welfare outside cap,Spending Measures (Policy measures database),2026-27,-17000000.0,-17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23372:ad553d2e1a4af10e,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23366:e3a71c1d1cc9605b,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,47271499.99999999,47271499.99999999,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23360:fd32385f31ebf3ca,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2027-28,2027,Welfare outside cap,Spending Measures (Policy measures database),2027-28,-17000000.0,-17000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23373:18addd9690323358,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23367:aefa5e843b7f2d98,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,46505500.0,46505500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23361:d5b63ee2ae5927aa,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2028-29,2028,Welfare outside cap,Spending Measures (Policy measures database),2028-29,-12000000.0,-12000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23374:92c8ef20028bc8e7,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,out_of_household_scope,,administration,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23368:45fa754bd8662915,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,48739500.0,48739500.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23362:bcc6596942607fd1,spring_statement_2025__welfare_fraud_and_error_recruit_over_500_new_counter_fraud_and_error_staff_from_april_2025_ef72d079,Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025,not_expressible,model_or_data_gap,administration,2029-30,2029,Welfare outside cap,Spending Measures (Policy measures database),2029-30,-9000000.0,-9000000.0,,,,not_available,not_computed,"Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.","Authored against policyengine-uk 2.89.2: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23297:cd3e67a926fddfc5,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23291:8f72a94b1b60d47a,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23298:d013fc923752ac45,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23292:45e80812e2953558,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23299:bee4a005b02618ee,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,1257888.56699819,1257888.56699819,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23293:f6158bd1296c471a,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,-199423360.73300555,-199423360.73300555,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23300:cd30fb7c84cc91a3,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,4792365.31818333,4792365.31818333,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23294:e1a02fd6b9638121,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,-735691455.7618408,-735691455.7618408,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23301:cd7507d0f8350be2,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,7742133.9395496,7742133.9395496,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23295:42487d1513cf9025,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,-1211002638.513025,-1211002638.513025,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23302:ccca2e085bbc3c09,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,10565397.905142201,10565397.905142201,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23296:3365d36b7c45c2de,spring_statement_2025__work_capability_assessment_do_not_proceed_with_autumn_statement_2023_descriptor_reforms_33dc0b44,Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,-1654279559.1701777,-1654279559.1701777,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23309:97be06954eca5084,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2024-25,2024,Scottish BGA (current),Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23303:e4885a3d0fcb037d,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2024-25,2024,Welfare inside cap,Spending Measures (Policy measures database),2024-25,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23310:9333aee1b2e83f37,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2025-26,2025,Scottish BGA (current),Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23304:adf8c7230d50285c,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2025-26,2025,Welfare inside cap,Spending Measures (Policy measures database),2025-26,0.0,0.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23311:a27d270e60fb9e12,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2026-27,2026,Scottish BGA (current),Spending Measures (Policy measures database),2026-27,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23305:18d39923231f5b0d,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2026-27,2026,Welfare inside cap,Spending Measures (Policy measures database),2026-27,18603000.0,18603000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23312:e04fc8851f63933a,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2027-28,2027,Scottish BGA (current),Spending Measures (Policy measures database),2027-28,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23306:19d3b4314f227ca6,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2027-28,2027,Welfare inside cap,Spending Measures (Policy measures database),2027-28,101283000.0,101283000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23313:bc412a5197e6dc00,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2028-29,2028,Scottish BGA (current),Spending Measures (Policy measures database),2028-29,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23307:e5871784ae2a343c,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2028-29,2028,Welfare inside cap,Spending Measures (Policy measures database),2028-29,231504000.0,231504000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23314:5fd97483501fa712,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,out_of_household_scope,,welfare,2029-30,2029,Scottish BGA (current),Spending Measures (Policy measures database),2029-30,0.0,0.0,,,,not_available,not_computed,Source head is outside household tax-benefit scope; retained for event accounting.,"Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} +spring_statement_2025,obr_pmd_nov2025:23308:d1f88d677e0969c2,spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43,Work Capability Assessment: Restart reassessments from April 2026,not_expressible,model_or_data_gap,welfare,2029-30,2029,Welfare inside cap,Spending Measures (Policy measures database),2029-30,355524000.0,355524000.0,,,,not_available,not_computed,"Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.","Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.","[""Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.""]",[],,,"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",not_available,[],"[""baseline_vintage"",""behavioural_adjustment"",""cy_proxies_fy"",""head_scope"",""population_vintage""]",,residual_plus_unsized,,no computed counterpart,{} diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.json new file mode 100644 index 0000000..00c5820 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.json @@ -0,0 +1,25382 @@ +[ + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23315:dad0cc239a4e63b0", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23322:e7a91df8ca137075", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2025.json", + "artifact_sha256": "6bf06e3bf54e3f3cb9181fb51073be2d7983b1885ebf7415d2857319302392cf", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23316:f668186ed5d65ba8", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -10977936.5847094, + "obr_value_gbp_decimal": "-10977936.5847094", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23323:4c879dd87db87b3f", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2026.json", + "artifact_sha256": "eff89f114af9f47182ad84cdf181c70fcf87d6a87698f517838587b609899a38", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -14195344.623039007, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 760288239.1244123, + "obr_value_gbp_decimal": "760288239.1244123", + "pe_to_obr_ratio": 0.9813289961720477, + "pe_value_gbp": 746092894.5013733, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -14195344.623039007, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23317:1b983354102bb14d", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -22250267.5487044, + "obr_value_gbp_decimal": "-22250267.5487044", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23324:9399b2f27fbfd06e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2027.json", + "artifact_sha256": "98466d318bc36e2421513ef40d8e6ed8660157dcc5a591dd2bcbb89695966d45", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": -650771330.3767333, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 1555705616.0371184, + "obr_value_gbp_decimal": "1555705616.0371184", + "pe_to_obr_ratio": 0.5816873554558113, + "pe_value_gbp": 904934285.6603851, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -650771330.3767333, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23318:dcc529f309fec572", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -33928763.4409638, + "obr_value_gbp_decimal": "-33928763.4409638", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23325:2a220260e99cd7fb", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2028.json", + "artifact_sha256": "dae95adc455d510b36f370ba975bb270a9df2e007055474f92b71c0d0a6a61a2", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": -1240169491.7763815, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 2328372386.4247274, + "obr_value_gbp_decimal": "2328372386.4247274", + "pe_to_obr_ratio": 0.4673663461192769, + "pe_value_gbp": 1088202894.648346, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -1240169491.7763815, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23319:c6ce8500db20415e", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": -46010603.7804599, + "obr_value_gbp_decimal": "-46010603.7804599", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23326:9e0a9cbad29c3f53", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut_2029.json", + "artifact_sha256": "ff4945b640a41436c0dcf1230d5bd33f0846d7496753eb2014c7bf01e0537995", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2029-30", + "gap_gbp": -1698544692.0672388, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut", + "measure_type": "universal_credit", + "missing_legs": [ + "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.", + "The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.", + "Later legislated protections and rate paths differ from the original March2025 announcement." + ], + "obr_value_gbp": 3053484644.7733545, + "obr_value_gbp_decimal": "3053484644.7733545", + "pe_to_obr_ratio": 0.4437356366030412, + "pe_value_gbp": 1354939952.7061157, + "ratio_bin": "same_sign_ratio_below_0.5", + "reason": "The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement.", + "residual_gbp": -1698544692.0672388, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23320:4c41d84635ed82ad", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23339:4a2ccb6ceb96c0f8", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2024.json", + "artifact_sha256": "895745023fc8282aa6575a0c00d70a363c654b28a0e34ea726b1595d2c1cb093", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2024-25", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23333:02e7e4599be46f65", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2024-25", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2024-25", + "source_row_id": "obr_pmd_nov2025:23327:cea66d5bbe8519b9", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2024 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23340:de16c4a04ba87613", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2025.json", + "artifact_sha256": "6e20dcd50ab21dd68a7c4ecdf8f5065c02541114da9c3690694dd0a2e30b431f", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2025-26", + "gap_gbp": 0.0, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": 0.0, + "ratio_bin": "both_zero", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 0.0, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23334:4a49d693d727a3b2", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2025-26", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2025-26", + "source_row_id": "obr_pmd_nov2025:23328:9e2ff9fa4bd2cc0b", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2025 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23341:8eed9bf63783ccbd", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2026.json", + "artifact_sha256": "30fe29e14a777d3d05d18f3c9ca45ff271e251e0f248bf12a47ec714f839128f", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2026-27", + "gap_gbp": -53502402.055633545, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -667364500.0, + "obr_value_gbp_decimal": "-667364500.0", + "pe_to_obr_ratio": 1.0801696854651897, + "pe_value_gbp": -720866902.0556335, + "ratio_bin": "same_sign_ratio_0.8_to_1.25", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": -53502402.055633545, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23335:7e9f9d66b5194ff6", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "review_diagnosis", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2026-27", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -146000000.0, + "obr_value_gbp_decimal": "-146000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2026-27", + "source_row_id": "obr_pmd_nov2025:23329:e052a44f1c2e1bfc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2026 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23342:0fd5ad27ca12101a", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2027.json", + "artifact_sha256": "42f38d30547ff4635fcd27370d6102e1a89f680e42af906874960c7214de3925", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2027-28", + "gap_gbp": 206533859.78001404, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -938051000.0, + "obr_value_gbp_decimal": "-938051000.0", + "pe_to_obr_ratio": 0.7798266194695022, + "pe_value_gbp": -731517140.219986, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 206533859.78001404, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23336:5d8fea1a1f3c86d6", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -205000000.0, + "obr_value_gbp_decimal": "-205000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23330:9881d3a86b7a4bbc", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23343:1625c8ea224af25e", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": "results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/spring_statement_2025__uc_standard_allowance_above_inflation_2028.json", + "artifact_sha256": "f40cbf9e4567cd848fe323160f051bd6a26d597fcd8d7c4992a659aa4365e466", + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "partial", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "unsized axes: baseline_vintage, behavioural_adjustment, construction_scope, cy_proxies_fy, head_scope, population_vintage", + "fy": "2028-29", + "gap_gbp": 478277671.64656067, + "gap_kind": null, + "head_variables": [ + "universal_credit" + ], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -1224374000.0, + "obr_value_gbp_decimal": "-1224374000.0", + "pe_to_obr_ratio": 0.6093696275430868, + "pe_value_gbp": -746096328.3534393, + "ratio_bin": "same_sign_ratio_0.5_to_0.8", + "reason": "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation.", + "residual_gbp": 478277671.64656067, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23337:31f0f1693e3bba3c", + "source_table": "Spending Measures (Policy measures database)", + "status": "constructed", + "tax_head": "Welfare inside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "partial", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation." + ], + "obr_value_gbp": -268000000.0, + "obr_value_gbp_decimal": "-268000000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "source head 'Welfare outside cap' has 0 registered mappings", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23331:f2f010bd76ffdb79", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare outside cap", + "title": "Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth \u00a3106 per week in 2029-30", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "construction_scope", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": { + "prior_diagnoses": [ + { + "cause_class": "PE model issue; index and baseline vintage; head scope", + "class": "pe_gap", + "engine_files": [ + "variables/gov/dwp/universal_credit/standard_allowance/uc_standard_allowance.py", + "parameters/gov/dwp/universal_credit/rebalancing/standard_allowance_uplift.yaml" + ], + "engine_version": "2.89.2", + "established_on": [ + "2.89.2" + ], + "evidence": "The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027\u20132029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027\u20132029 uplifts are policyengine-uk#2239.", + "issues": [ + "policyengine-uk#2239" + ], + "national_effect": "unsized", + "status": "not_reverified" + } + ] + }, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__uc_standard_allowance_above_inflation", + "measure_type": "universal_credit", + "missing_legs": [ + "Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.", + "OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.", + "policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. 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Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2027-28", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 101283000.0, + "obr_value_gbp_decimal": "101283000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2027-28", + "source_row_id": "obr_pmd_nov2025:23306:19d3b4314f227ca6", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2027 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23313:bc412a5197e6dc00", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2028-29", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 231504000.0, + "obr_value_gbp_decimal": "231504000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2028-29", + "source_row_id": "obr_pmd_nov2025:23307:e5871784ae2a343c", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2028 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "out_of_household_scope", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": null, + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 0.0, + "obr_value_gbp_decimal": "0.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Source head is outside household tax-benefit scope; retained for event accounting.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23314:5fd97483501fa712", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Scottish BGA (current)", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + }, + { + "artifact": null, + "artifact_sha256": null, + "axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "classification": "not_expressible", + "construction_note": "Authored against policyengine-uk 2.89.2: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json.", + "decomposition_status": "not_available", + "diagnosis": {}, + "event_slug": "spring_statement_2025", + "explained_share": null, + "explained_share_withheld": "no computed counterpart", + "fy": "2029-30", + "gap_gbp": null, + "gap_kind": "model_or_data_gap", + "head_variables": [], + "measure_key": "spring_statement_2025__work_capability_assessment_restart_reassessments_from_april_2026_351c4d43", + "measure_type": "welfare", + "missing_legs": [ + "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it." + ], + "obr_value_gbp": 355524000.0, + "obr_value_gbp_decimal": "355524000.0", + "pe_to_obr_ratio": null, + "pe_value_gbp": null, + "ratio_bin": "not_available", + "reason": "Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it.", + "residual_gbp": null, + "residual_label": "residual_plus_unsized", + "source_column": "2029-30", + "source_row_id": "obr_pmd_nov2025:23308:d1f88d677e0969c2", + "source_table": "Spending Measures (Policy measures database)", + "status": "not_computed", + "tax_head": "Welfare inside cap", + "title": "Work Capability Assessment: Restart reassessments from April 2026", + "unsized_axes": [ + "baseline_vintage", + "behavioural_adjustment", + "cy_proxies_fy", + "head_scope", + "population_vintage" + ], + "valued_components": [], + "year": 2029 + } +] diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.md b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.md new file mode 100644 index 0000000..40d059e --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON.md @@ -0,0 +1,592 @@ +# Spring Statement 2025: descriptive replay + +Positive GBP means a gain to the Exchequer. PolicyEngine is policyengine-uk 2.125.1 with policyengine 6.2.6, on certified data build policyengine-uk-data-1.58.0: one survey population whose data years are 2024–2030, projected by the engine to calendar year Y. Reform dictionaries use explicit 1 January windows for annual lookups (compute_uk_event.annual_reform). These calendar population inputs proxy OBR FY Y–(Y+1). OBR's announcement forecast and behavioural costings remain distinct from this construction. + +Every source row remains visible: 498 rows, 12 with computed counterparts. Source rows are counted once; no comparison subtotal is treated as a separately published OBR claim. + +## Accounting + +| Classification | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| expressible | 0 | 0 | 0.000 | 0.000 | +| partial | 2 | 18 | 2.365 | 13.031 | +| not_expressible | 17 | 156 | 13.906 | 22.174 | +| out_of_household_scope | 13 | 324 | -10.696 | 39.774 | + +Net and absolute £ sum source-row values across the costing years; they are accounting amounts, not a single-year event total. Measure counts use each measure's registry class; source-row classes may differ for non-household heads. + +### Not-expressible gap split + +construction_pending names an unestablished replay construction; model_or_data_gap names an evidenced engine or data limitation. Both retain their not_expressible accounting class. + +| Gap kind | Measures | Source rows | Net OBR £bn | Absolute OBR £bn | +|---|---:|---:|---:|---:| +| construction_pending | 6 | 42 | 4.520 | 4.858 | +| model_or_data_gap | 11 | 114 | 9.386 | 17.316 | + +## Agreement profile + +The bins describe PE/OBR on each source head and year. They do not define a quality gate. + +| Tax head | Source-row ratio bins | +|---|---| +| Alcohol duty | not_available: 6 | +| Betting | not_available: 6 | +| Building safety levy | not_available: 6 | +| Corporation tax (onshore) | not_available: 12 | +| Council Tax | not_available: 6 | +| Customs duty | not_available: 12 | +| Gross operating surplus | not_available: 6 | +| Income tax | not_available: 30 | +| Interest and dividend receipts | not_available: 30 | +| Locally-financed current expenditure | not_available: 6 | +| NICs | not_available: 6 | +| PSCE in RDEL | not_available: 54 | +| PSGI in CDEL | not_available: 24 | +| Passport fees | not_available: 6 | +| Penalties | not_available: 6 | +| Scottish AME (capital) | not_available: 12 | +| Scottish AME (current) | not_available: 36 | +| Scottish BGA (capital) | not_available: 6 | +| Scottish BGA (current) | not_available: 90 | +| Statutory gaming levy | not_available: 6 | +| Tobacco duty | not_available: 6 | +| VAT | not_available: 18 | +| Visa fees | not_available: 6 | +| Welfare inside cap | both_zero: 4, not_available: 48, same_sign_ratio_0.5_to_0.8: 3, same_sign_ratio_0.8_to_1.25: 2, same_sign_ratio_below_0.5: 3 | +| Welfare outside cap | not_available: 12 | +| Welsh BGA (current) | not_available: 30 | + +| Measure type | Source-row ratio bins | +|---|---| +| administration | not_available: 174 | +| indirect_tax | not_available: 18 | +| other | not_available: 54 | +| scope | not_available: 144 | +| tax_benefit | not_available: 12 | +| universal_credit | both_zero: 4, not_available: 18, same_sign_ratio_0.5_to_0.8: 3, same_sign_ratio_0.8_to_1.25: 2, same_sign_ratio_below_0.5: 3 | +| welfare | not_available: 66 | + +## Divergence axes and explained share + +Every row tags population_vintage: OBR used the forecast at its fiscal event, whereas this release projects one later survey population. The other declared axes are behavioural_adjustment (static versus behavioural), baseline_vintage (certified versus announcement baseline), cy_proxies_fy and head_scope. Partial constructions also tag construction_scope. + +The replay retains pinned incidence rules: employer_ni.employee_incidence=1 changes wages holding employer cost fixed, so its Income Tax effect is not a fixed-wage static costing. The OBR database reports direct measure effects and excludes separately reported indirect macroeconomic effects. Scope and incidence therefore require head_scope/construction_scope notes; neither a raw head gap nor the static label sizes a behavioural explanation. + +Tagged coverage: 12 computed rows and £5.135bn of absolute raw gap have named axes. Tagged coverage does not size their effects. + +Explained share: available on 0 computed rows. For other rows it is withheld because relevant axes remain unsized. A tagged limitation cannot claim a percentage of the gap. Residuals are therefore labelled residual_plus_unsized, not model error. + +## Source rows + +| Measure | FY | Head | Class / gap kind | OBR £bn | PE £bn | PE/OBR | Bin | Status / reason | +|---|---|---|---|---:|---:|---:|---|---| +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2024-25 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2025-26 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2026-27 | Building safety levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2027-28 | Building safety levy | not_expressible / construction_pending | 0.057 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2028-29 | Building safety levy | not_expressible / construction_pending | 0.244 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Building Safety Levy: Implement a levy on new residential development in England (with certain exemptions) with revenue to be spent on building safety from 1 October 2026 | 2029-30 | Building safety levy | not_expressible / construction_pending | 0.347 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2024-25 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2025-26 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.731 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2026-27 | Scottish AME (capital) | out_of_household_scope | -0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2027-28 | PSGI in CDEL | out_of_household_scope | -3.359 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2027-28 | Scottish AME (capital) | out_of_household_scope | -0.181 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2028-29 | PSGI in CDEL | out_of_household_scope | -3.857 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2028-29 | Scottish AME (capital) | out_of_household_scope | -0.208 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2029-30 | PSGI in CDEL | out_of_household_scope | -4.375 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Capital Investment: Increase growth-enhancing investment including on infrastructure, housing, and defence innovation | 2029-30 | Scottish AME (capital) | out_of_household_scope | -0.238 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.162 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.162 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | PSGI in CDEL | out_of_household_scope | -0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | Scottish AME (capital) | out_of_household_scope | -0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | Scottish AME (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Construction Skills: Supply the skilled workers to build 1.5 million homes and deliver infrastructure | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Passport fees | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2024-25 | Visa fees | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.352 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Passport fees | not_expressible / construction_pending | 0.045 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.056 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Scottish BGA (current) | out_of_household_scope | -0.019 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2025-26 | Visa fees | not_expressible / construction_pending | 0.382 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.848 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Passport fees | not_expressible / construction_pending | 0.047 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Scottish AME (current) | out_of_household_scope | 0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2026-27 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | PSCE in RDEL | out_of_household_scope | 1.227 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Passport fees | not_expressible / construction_pending | 0.049 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Scottish AME (current) | out_of_household_scope | 0.147 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2027-28 | Visa fees | not_expressible / construction_pending | 0.361 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | PSCE in RDEL | out_of_household_scope | 2.332 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Passport fees | not_expressible / construction_pending | 0.046 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.247 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2028-29 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | PSCE in RDEL | out_of_household_scope | 5.194 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Passport fees | not_expressible / construction_pending | 0.042 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.505 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Current spending: Reshape the state to be more productive and agile | 2029-30 | Visa fees | not_expressible / construction_pending | 0.359 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| DWP Spending: Invest to deliver welfare reform | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.081 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2025-26 | Scottish AME (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.244 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.306 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.405 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.373 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| DWP Spending: Invest to deliver welfare reform | 2029-30 | Scottish AME (current) | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.193 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.286 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.376 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2028-29 | Scottish AME (current) | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.941 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Employment Support: Invest in employment, health, and skills support from 2026-27 | 2029-30 | Scottish AME (current) | out_of_household_scope | -0.059 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2024-25 | Betting | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2024-25 | Statutory gaming levy | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2025-26 | Betting | out_of_household_scope | -0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2025-26 | Statutory gaming levy | not_expressible / construction_pending | 0.113 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2026-27 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2026-27 | Statutory gaming levy | not_expressible / construction_pending | 0.116 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2027-28 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2027-28 | Statutory gaming levy | not_expressible / construction_pending | 0.119 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2028-29 | Betting | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2028-29 | Statutory gaming levy | not_expressible / construction_pending | 0.123 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: New statutory levy on operators from April 2025 | 2029-30 | Betting | out_of_household_scope | -0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: New statutory levy on operators from April 2025 | 2029-30 | Statutory gaming levy | not_expressible / construction_pending | 0.126 | — | — | not_available | not_computed: This targeted indirect-tax measure requires product/sector-specific tax-base inputs, rate histories or business/supply-side scope not established by a generic household consumption liability. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.113 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.116 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.119 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Gambling: Use new levy revenue to fund research, prevention, and treatment of gambling-related harm | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.126 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | -0.005 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.013 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.020 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -0.027 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.026 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| High Income Child Benefit Charge (HICBC): Allow employed individuals to pay their HICBC liability through PAYE without the need to register for Self Assessment from Summer 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -0.035 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| HMRC Spending: Invest to close the tax gap | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2026-27 | PSCE in RDEL | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.054 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2028-29 | PSCE in RDEL | out_of_household_scope | -0.073 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| HMRC Spending: Invest to close the tax gap | 2029-30 | PSCE in RDEL | out_of_household_scope | -0.117 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2024-25 | Penalties | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2025-26 | Penalties | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2026-27 | Penalties | out_of_household_scope | 0.052 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2027-28 | Penalties | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2028-29 | Penalties | out_of_household_scope | 0.105 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Late Payment Penalties: Increase late payment penalties for VAT taxpayers and income tax Self Assessment taxpayers as they join Making Tax Digital from April 2025 | 2029-30 | Penalties | out_of_household_scope | 0.123 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | NICs | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | NICs | not_expressible / model_or_data_gap | -0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Income tax | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Interest and dividend receipts | out_of_household_scope | -0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | NICs | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2027-28 | Welsh BGA (current) | out_of_household_scope | -0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | NICs | not_expressible / model_or_data_gap | 0.011 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.082 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.016 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | NICs | not_expressible / model_or_data_gap | 0.016 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Making Tax Digital for Income Tax Self Assessment: Expand rollout to those with incomes over £20,000 from 6 April 2028, and further detailed changes | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2025-26 | Welsh BGA (current) | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| OBR Allowance for shortfall and Welsh Government consequentials | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2024-25 | Welfare inside cap | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2025-26 | Welfare inside cap | not_expressible / construction_pending | -0.032 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2026-27 | Welfare inside cap | not_expressible / construction_pending | -0.033 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2027-28 | Welfare inside cap | not_expressible / construction_pending | -0.034 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2028-29 | Welfare inside cap | not_expressible / construction_pending | -0.035 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Parental leave: Increase the small employer compensation rate to 8.5% from April 2025 following National Insurance changes at Autumn Budget 2024 | 2029-30 | Welfare inside cap | not_expressible / construction_pending | -0.035 | — | — | not_available | not_computed: The relevant liability exists, but this announcement's counterfactual path or targeted eligibility has not been established on the certified population; no guessed parameter or baseline. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.007 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.079 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.139 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.020 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment: Increase capacity for processing award reviews from April 2026 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.181 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.021 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.187 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.177 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 1.577 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.340 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 3.024 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.455 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Personal Independence Payment (PIP): Change the PIP assessment so claimants must score four points in any one activity from 2026-27 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 4.061 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2024-25 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2025-26 | Customs duty | out_of_household_scope | -0.024 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2026-27 | Customs duty | out_of_household_scope | -0.027 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2027-28 | Customs duty | out_of_household_scope | -0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2028-29 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Approve UK business applications for removal of tariff duty on 89 products for 2 years from Spring 2025 | 2029-30 | Customs duty | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2024-25 | Customs duty | out_of_household_scope | -0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2025-26 | Customs duty | out_of_household_scope | -0.030 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2026-27 | Customs duty | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2027-28 | Customs duty | out_of_household_scope | -0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2028-29 | Customs duty | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Reducing Trade Barriers: Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) tariff liberalisation | 2029-30 | Customs duty | out_of_household_scope | -0.036 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | PSGI in CDEL | out_of_household_scope | -0.439 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | Scottish BGA (capital) | out_of_household_scope | 0.051 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | PSGI in CDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: CDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | Scottish BGA (capital) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.852 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2024-25 | Scottish BGA (current) | out_of_household_scope | -0.111 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Supplementary Estimates: RDEL Supplementary Estimates Plans for 2024-25 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2024-25 | Council Tax | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2024-25 | Locally-financed current expenditure | out_of_household_scope | -1.216 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2025-26 | Council Tax | not_expressible / construction_pending | 0.212 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2025-26 | Locally-financed current expenditure | out_of_household_scope | -1.125 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2026-27 | Council Tax | not_expressible / construction_pending | 0.221 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2026-27 | Locally-financed current expenditure | out_of_household_scope | 0.199 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2027-28 | Council Tax | not_expressible / construction_pending | 0.231 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2027-28 | Locally-financed current expenditure | out_of_household_scope | 0.189 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2028-29 | Council Tax | not_expressible / construction_pending | 0.241 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2028-29 | Locally-financed current expenditure | out_of_household_scope | -0.069 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2029-30 | Council Tax | not_expressible / construction_pending | 0.252 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| Support for Local Government: Net impact of pre-announced support for local government via capitalisation directions, and council tax/fire & police precept flexibilities | 2029-30 | Locally-financed current expenditure | out_of_household_scope | -0.198 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Alcohol duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.004 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Tobacco duty | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.015 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Tobacco duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.029 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.026 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.003 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Tobacco duty | not_expressible / model_or_data_gap | 0.002 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.048 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Alcohol duty | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.032 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Tobacco duty | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.054 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Collection: Invest in 500 additional HMRC compliance staff to increase collection of tax due | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.023 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.086 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.010 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.025 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.087 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.164 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.146 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.078 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.160 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.014 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.144 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.032 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.164 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.015 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.138 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.002 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.074 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.007 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.059 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in 600 additional HMRC debt management staff to increase collection of overdue tax debt | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Corporation tax (onshore) | out_of_household_scope | 0.041 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Income tax | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | VAT | not_expressible / model_or_data_gap | 0.003 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2024-25 | Welsh BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Corporation tax (onshore) | out_of_household_scope | 0.044 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Income tax | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | VAT | not_expressible / model_or_data_gap | 0.020 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2025-26 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Corporation tax (onshore) | out_of_household_scope | 0.035 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Income tax | not_expressible / model_or_data_gap | 0.087 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.010 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | VAT | not_expressible / model_or_data_gap | 0.021 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2026-27 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Corporation tax (onshore) | out_of_household_scope | 0.066 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Income tax | not_expressible / model_or_data_gap | 0.077 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.009 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.006 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | VAT | not_expressible / model_or_data_gap | 0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2027-28 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Corporation tax (onshore) | out_of_household_scope | 0.142 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Income tax | not_expressible / model_or_data_gap | 0.066 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | VAT | not_expressible / model_or_data_gap | 0.027 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2028-29 | Welsh BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Corporation tax (onshore) | out_of_household_scope | 0.060 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Income tax | not_expressible / model_or_data_gap | 0.359 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.043 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.026 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | VAT | not_expressible / model_or_data_gap | 0.076 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Tax Debt Collection: Invest in additional HMRC debt management capacity to increase collection of overdue tax debt | 2029-30 | Welsh BGA (current) | out_of_household_scope | 0.004 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2024-25 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2024-25 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2025-26 | PSCE in RDEL | out_of_household_scope | -0.250 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2025-26 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2026-27 | PSCE in RDEL | out_of_household_scope | -1.834 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2026-27 | Scottish AME (current) | out_of_household_scope | -0.166 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2027-28 | PSCE in RDEL | out_of_household_scope | -0.917 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2027-28 | Scottish AME (current) | out_of_household_scope | -0.083 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2028-29 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2028-29 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2029-30 | PSCE in RDEL | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Transformation Fund: Improve efficiency and productivity of public services | 2029-30 | Scottish AME (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2024-25 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2025-26 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | -0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2026-27 | Welfare inside cap | partial | 0.760 | 0.746 | 0.981 | same_sign_ratio_0.8_to_1.25 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | -0.022 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2027-28 | Welfare inside cap | partial | 1.556 | 0.905 | 0.582 | same_sign_ratio_0.5_to_0.8 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | -0.034 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2028-29 | Welfare inside cap | partial | 2.328 | 1.088 | 0.467 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | -0.046 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Health Element: Maintain at 2025-26 rate until 2029-30, reduce rate by 50% for new claimants from April 2026 and maintain until 2029-30 | 2029-30 | Welfare inside cap | partial | 3.053 | 1.355 | 0.444 | same_sign_ratio_below_0.5 | constructed: The default simulation modifier assigns new-claimant cohorts using seeded synthetic shares (11%, 13%, 16%, 22% in 2026-29), not observed claim-start history or the March2025 OBR forecast cohorts.; The original existing-claimant rate freeze is not reversed: later legislated combined-award protections remain in the certified world.; Later legislated protections and rate paths differ from the original March2025 announcement. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2024-25 | Welfare outside cap | partial | 0.000 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Welfare inside cap | partial | 0.000 | 0.000 | — | both_zero | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2025-26 | Welfare outside cap | partial | 0.000 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Welfare inside cap | partial | -0.667 | -0.721 | 1.080 | same_sign_ratio_0.8_to_1.25 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2026-27 | Welfare outside cap | partial | -0.146 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Welfare inside cap | partial | -0.938 | -0.732 | 0.780 | same_sign_ratio_0.5_to_0.8 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2027-28 | Welfare outside cap | partial | -0.205 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Welfare inside cap | partial | -1.224 | -0.746 | 0.609 | same_sign_ratio_0.5_to_0.8 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2028-29 | Welfare outside cap | partial | -0.268 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Welfare inside cap | partial | -1.546 | -0.753 | 0.487 | same_sign_ratio_below_0.5 | constructed: Existing/new-claimant health-element protections interact with the allowance change; this leg holds the certified health world fixed.; OBR Welfare outside cap is not separately identified by the annual UC liability; it has no invented mapping.; policyengine-uk#2239: the certified world omits legislated 2027-29 above-inflation uplifts; standard_allowance_uplift is unused. Later-year effects retain that model limitation. | +| Universal Credit Standard Allowance: Increase above inflation for all claimants from April 2026, reaching CPI +5% from April 2029, with the standard allowance expected to be worth £106 per week in 2029-30 | 2029-30 | Welfare outside cap | partial | -0.338 | — | — | not_available | not_computed: source head 'Welfare outside cap' has 0 registered mappings | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2024-25 | Gross operating surplus | not_expressible / construction_pending | 0.000 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2024-25 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2025-26 | Gross operating surplus | not_expressible / construction_pending | 0.014 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2025-26 | Interest and dividend receipts | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2026-27 | Gross operating surplus | not_expressible / construction_pending | 0.087 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2026-27 | Interest and dividend receipts | out_of_household_scope | 0.012 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2027-28 | Gross operating surplus | not_expressible / construction_pending | 0.089 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2027-28 | Interest and dividend receipts | out_of_household_scope | 0.039 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2028-29 | Gross operating surplus | not_expressible / construction_pending | 0.025 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2028-29 | Interest and dividend receipts | out_of_household_scope | 0.072 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2029-30 | Gross operating surplus | not_expressible / construction_pending | 0.022 | — | — | not_available | not_computed: The announcement needs a targeted tax-base, entitlement, transaction or programme mechanism not established as an executable reform on the certified household population. | +| UK Export Finance: Fees/income from increasing lending capacity and providing guarantees for defence exports (only fees & interest impact shown as loans & guarantees do not affect public sector net borrowing) | 2029-30 | Interest and dividend receipts | out_of_household_scope | 0.093 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.014 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.119 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.209 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.213 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Increase preventative checks in Universal Credit from 2025-26 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.201 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2024-25 | Welfare outside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.094 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2025-26 | Welfare outside cap | not_expressible / model_or_data_gap | 0.001 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.061 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2026-27 | Welfare outside cap | not_expressible / model_or_data_gap | -0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.047 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2027-28 | Welfare outside cap | not_expressible / model_or_data_gap | -0.017 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.047 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2028-29 | Welfare outside cap | not_expressible / model_or_data_gap | -0.012 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.049 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Welfare Fraud and Error: Recruit over 500 new counter fraud and error staff from April 2025 | 2029-30 | Welfare outside cap | not_expressible / model_or_data_gap | -0.009 | — | — | not_available | not_computed: Administrative collection, compliance, reporting or debt intervention; liability rules do not identify recovered debts, extra staff productivity or compliance behaviour. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.001 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | -0.199 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.005 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | -0.736 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.008 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | -1.211 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.011 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Do not proceed with Autumn Statement 2023 descriptor reforms | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | -1.654 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2024-25 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2024-25 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2025-26 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2025-26 | Welfare inside cap | not_expressible / model_or_data_gap | 0.000 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2026-27 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2026-27 | Welfare inside cap | not_expressible / model_or_data_gap | 0.019 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2027-28 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2027-28 | Welfare inside cap | not_expressible / model_or_data_gap | 0.101 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2028-29 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2028-29 | Welfare inside cap | not_expressible / model_or_data_gap | 0.232 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2029-30 | Scottish BGA (current) | out_of_household_scope | 0.000 | — | — | not_available | not_computed: Source head is outside household tax-benefit scope; retained for event accounting. | +| Work Capability Assessment: Restart reassessments from April 2026 | 2029-30 | Welfare inside cap | not_expressible / model_or_data_gap | 0.356 | — | — | not_available | not_computed: Requires claim history, previous awards, assessment descriptors, administrative process or an announcement-specific caseload response; a current annual liability parameter alone cannot replay it. | + +## Construction caveats + +* `spring_statement_2025__uc_health_element_freeze_and_new_claimant_cut`: Authored against policyengine-uk 2.89.2: Restore new_claimant_health_element to the 2025-26 monthly amount uprated by the certified benefit-CPI path. The executor re-runs uc_reform.py after applying the dictionary reform, replacing its previously fixed LCWRA inputs for the same seeded new-claimant cohort; existing-claimant protections remain. Reversing disabled.amount alone would be overridden by this modifier and would not isolate the measure. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. +* `spring_statement_2025__uc_standard_allowance_above_inflation`: Authored against policyengine-uk 2.89.2: Counterfactual uses the four 2025-26 monthly allowances times actual September2025 CPI growth of 3.8% for 2026, matching the CPI behind the legislated amount; later years use the certified benefit-CPI growth from that 2026 anchor. This removes the prior 3.4% versus 3.8% index mismatch. The certified 2027-29 above-inflation uplifts remain missing (policyengine-uk#2239); the counterfactual is a later-vintage path, not the March2025 forecast. Engine facts for this run are recorded in CONSTRUCTION_PREMISES.json. + +## Prior diagnoses, established on policyengine-uk 2.89.2 and not re-verified on 2.125.1 + +These review observations describe the earlier engine. They are kept for investigation and are not findings about this run. + +* `spring_statement_2025__uc_standard_allowance_above_inflation` — PE model issue; index and baseline vintage; head scope: The 2026 counterfactual uses the legislated amount's September2025 CPI of 3.8%, removing the former 3.4% forecast-index mismatch. Later counterfactual years continue on the certified CPI path. Raising the counterfactual reduces the scored allowance cost, moving PE's cost magnitude further below OBR's; the earlier index mismatch pushed opposite to the observed cost shortfall. The pin hardcodes the 2026 allowance and then applies plain CPI; uc_standard_allowance never reads standard_allowance_uplift, whose 2027–2029 values are 3.1%, 4.0% and 4.8%. The Welfare outside cap source head remains uncomputed. The missing legislated 2027–2029 uplifts are policyengine-uk#2239. diff --git a/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON_PROVENANCE.json b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON_PROVENANCE.json new file mode 100644 index 0000000..2315be3 --- /dev/null +++ b/results/uk/replays/pe6.2.6_uk2.125.1_policyengine-uk-data-1.58.0/spring_statement_2025/COMPARISON_PROVENANCE.json @@ -0,0 +1,29 @@ +{ + "axes_sha256": "01493ba64dc73e50edbbf405cba1fd13cf88f17b8ab910bba1d657da63846bcf", + "event_slug": "spring_statement_2025", + "outputs_sha256": { + "COMPARISON.csv": "ac65ea155ff20fdeed2b730d17c72bdfb5546be344b2f6a0677a2eebae6c46fd", + "COMPARISON.json": "b371d5aebe2da6972970a8d6bfb6fc7f865698dc7ca71b46d1cfb680be479984", + "COMPARISON.md": "2ec0ce176b13c1d5a1c74e66b6482605de123b56bf7319b063186f9f8aecab08" + }, + "registry_path": "data/uk/events/spring_statement_2025_measures.json", + 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